https://www.taxtmi.com/caselaws?id=797178 Section 129(3) requires a penalty order in detention proceedings to be issued within seven days of service of the detention notice. The mandatory term "shall", the coercive nature of detention and penalty proceedings, and strict construction of fiscal law support treating this period as binding. Where the relevant dates are undisputed and on record, the limitation objection may be raised before the Tribunal. E-invoices, reported supplies and tax payment may also negate an inference of intent to evade tax merely from the absence of an e-way bill. A penalty order issued after the prescribed period is time-barred, illegal and without jurisdiction, invalidating the consequential appellate order. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797178 Section 129(3) requires a penalty order in detention proceedings to be issued within seven days of service of the detention notice. The mandatory term "shall", the coercive nature of detention and penalty proceedings, and strict construction of fiscal law support treating this period as binding. Where the relevant dates are undisputed and on record, the limitation objection may be raised before the Tribunal. E-invoices, reported supplies and tax payment may also negate an inference of intent to evade tax merely from the absence of an e-way bill. A penalty order issued after the prescribed period is time-barred, illegal and without jurisdiction, invalidating the consequential appellate order. Case-Laws GST Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797178