https://www.taxtmi.com/caselaws?id=795883 The seven-day period for issuing a penalty order after service of notice under Section 129(3) is mandatory. The provision uses "shall" for both notice issuance and penalty determination, regulates coercive detention and seizure, and aims to prevent prolonged detention, arbitrary seizure and harassment. Strict compliance is required in fiscal procedures, and the absence of an express consequence for delay does not make the timeline directory. A one-day delay could not be justified where the penalty order for non-contraband goods could have been issued within the prescribed period. A notice or penalty order issued after seven days is invalid and liable to be quashed. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795883 The seven-day period for issuing a penalty order after service of notice under Section 129(3) is mandatory. The provision uses "shall" for both notice issuance and penalty determination, regulates coercive detention and seizure, and aims to prevent prolonged detention, arbitrary seizure and harassment. Strict compliance is required in fiscal procedures, and the absence of an express consequence for delay does not make the timeline directory. A one-day delay could not be justified where the penalty order for non-contraband goods could have been issued within the prescribed period. A notice or penalty order issued after seven days is invalid and liable to be quashed. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795883