https://www.taxtmi.com/article/detailed?id=17236 Section 129(3) requires a penalty notice within seven days of detention or seizure and a penalty order within seven days from service of notice. These sequential periods are mandatory restraints on coercive detention and penalty powers, not procedural formalities. A timely notice cannot cure a delayed order, and release against security, lack of prejudice, administrative circumstances, or a taxpayer's request for time do not extend limitation. An underlying e-way bill contravention may justify proceedings, but cannot validate a penalty order made after the statutory period. en-us Thu, 20 Aug 2026 08:16:39 +0530 Thu, 20 Aug 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17236 Section 129(3) requires a penalty notice within seven days of detention or seizure and a penalty order within seven days from service of notice. These sequential periods are mandatory restraints on coercive detention and penalty powers, not procedural formalities. A timely notice cannot cure a delayed order, and release against security, lack of prejudice, administrative circumstances, or a taxpayer's request for time do not extend limitation. An underlying e-way bill contravention may justify proceedings, but cannot validate a penalty order made after the statutory period. Articles Goods and Services Tax - GST Thu, 20 Aug 2026 08:16:39 +0530 https://www.taxtmi.com/article/detailed?id=17236