https://www.taxtmi.com/caselaws?id=799170 Section 129(3) of the CGST Act requires notice following detention and seizure of goods and conveyance to be issued within seven days. This timeline is mandatory, limiting arbitrary or prolonged use of coercive detention powers. Where goods and conveyance were detained on 2 September 2024 but the notice was issued on 11 September 2024 and uploaded later, non-compliance with the prescribed period vitiated the detention and penalty proceedings, rendering the proper-officer and appellate orders unsustainable. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799170 Section 129(3) of the CGST Act requires notice following detention and seizure of goods and conveyance to be issued within seven days. This timeline is mandatory, limiting arbitrary or prolonged use of coercive detention powers. Where goods and conveyance were detained on 2 September 2024 but the notice was issued on 11 September 2024 and uploaded later, non-compliance with the prescribed period vitiated the detention and penalty proceedings, rendering the proper-officer and appellate orders unsustainable. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799170