Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.

Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations. https://www.taxtmi.com/highlights?id=103994 Section 129(3) requires a detention-penalty order to be passed within seven days of service of notice. The seven-day period is mandatory, not directory; an order made after that period, including one issued 28 days after notice, breaches the statutory requirement. Such delay vitiates the detention-penalty proceedings, renders the original order void ab initio and a nullity, and leaves no valid basis for an appellate order affirming the penalty. en-us Mon, 21 Sep 2026 08:57:05 +0530 Mon, 21 Sep 2026 08:57:06 +0530 TaxTMI RSS Generator Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations. https://www.taxtmi.com/highlights?id=103994 Section 129(3) requires a detention-penalty order to be passed within seven days of service of notice. The seven-day period is mandatory, not directory; an order made after that period, including one issued 28 days after notice, breaches the statutory requirement. Such delay vitiates the detention-penalty proceedings, renders the original order void ab initio and a nullity, and leaves no valid basis for an appellate order affirming the penalty. Highlights GST Mon, 21 Sep 2026 08:57:05 +0530 https://www.taxtmi.com/highlights?id=103994