https://www.taxtmi.com/caselaws?id=790137 Under section 129(3) of the Uttar Pradesh GST Act, the time limits for issuing notice and passing the penalty order are directory, not mandatory, because the provision is procedural, serves expedition and discipline, and contains no express consequence for delay. The notice and order were treated as substantially compliant where notice issued within seven days of interception and the order followed on the eighth day. On the facts, the detention proceedings were not invalidated for limitation, but conditional release of the goods and vehicle against security was granted, leaving other statutory remedies open. en-us Thu, 26 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790137 Under section 129(3) of the Uttar Pradesh GST Act, the time limits for issuing notice and passing the penalty order are directory, not mandatory, because the provision is procedural, serves expedition and discipline, and contains no express consequence for delay. The notice and order were treated as substantially compliant where notice issued within seven days of interception and the order followed on the eighth day. On the facts, the detention proceedings were not invalidated for limitation, but conditional release of the goods and vehicle against security was granted, leaving other statutory remedies open. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790137