Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.

Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders. https://www.taxtmi.com/highlights?id=104029 Mandatory seven-day period for passing a detention penalty order after service of notice under section 129(3) is binding because of the term "shall". A penalty order issued after that period violates the statutory time limit and vitiates the detention penalty proceedings. Such an order is void from inception and a nullity; an appellate order affirming it must also be set aside, with consequential relief. en-us Tue, 22 Sep 2026 08:17:53 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders. https://www.taxtmi.com/highlights?id=104029 Mandatory seven-day period for passing a detention penalty order after service of notice under section 129(3) is binding because of the term "shall". A penalty order issued after that period violates the statutory time limit and vitiates the detention penalty proceedings. Such an order is void from inception and a nullity; an appellate order affirming it must also be set aside, with consequential relief. Highlights GST Tue, 22 Sep 2026 08:17:53 +0530 https://www.taxtmi.com/highlights?id=104029