https://www.taxtmi.com/highlights?id=104027 Section 129(3) of the CGST/KGST Act imposes a mandatory seven-day period, measured from service of notice, for issuing a detention-penalty order concerning a transit-document discrepancy. The term "shall" requires strict compliance because the provision authorises coercive detention and seizure; the absence of an express consequence for delay does not make the limit directory. An order passed after the prescribed period is illegal and without jurisdiction, with consequential setting aside of the penalty and appellate orders and release of the bank guarantee. en-us Tue, 22 Sep 2026 08:17:53 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104027 Section 129(3) of the CGST/KGST Act imposes a mandatory seven-day period, measured from service of notice, for issuing a detention-penalty order concerning a transit-document discrepancy. The term "shall" requires strict compliance because the provision authorises coercive detention and seizure; the absence of an express consequence for delay does not make the limit directory. An order passed after the prescribed period is illegal and without jurisdiction, with consequential setting aside of the penalty and appellate orders and release of the bank guarantee. Highlights GST Tue, 22 Sep 2026 08:17:53 +0530 https://www.taxtmi.com/highlights?id=104027