https://www.taxtmi.com/article/detailed?id=17224 Delayed issuance of MOV-09 after MOV-07 is examined as a limitation defect in detention-based penalty proceedings. The penalty order under section 129(3) must be issued within seven days from service of the penalty notice. MOV-09 issued forty-seven days after MOV-07 was treated as illegal and without jurisdiction. Since the defect was apparent from the record, it could be considered in the second appeal even though it had not been specifically raised before the first appellate authority. Similar cases should be reviewed for breaches of the mandatory timeline. en-us Wed, 19 Aug 2026 08:53:55 +0530 Wed, 19 Aug 2026 08:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17224 Delayed issuance of MOV-09 after MOV-07 is examined as a limitation defect in detention-based penalty proceedings. The penalty order under section 129(3) must be issued within seven days from service of the penalty notice. MOV-09 issued forty-seven days after MOV-07 was treated as illegal and without jurisdiction. Since the defect was apparent from the record, it could be considered in the second appeal even though it had not been specifically raised before the first appellate authority. Similar cases should be reviewed for breaches of the mandatory timeline. Articles Goods and Services Tax - GST Wed, 19 Aug 2026 08:53:55 +0530 https://www.taxtmi.com/article/detailed?id=17224