https://www.taxtmi.com/caselaws?id=799446 Statutory limitation governing GST detention penalties requires the proper officer to issue a penalty notice within seven days of detention or seizure and pass the penalty order within seven days after service of that notice. The mandatory wording, fiscal nature of the law and coercive consequences of detention and penalty require strict compliance. Where undisputed record dates establish that the order was made substantially beyond the prescribed period, a limitation objection may be raised without being treated as an impermissible new ground. The delayed penalty order is time-barred, illegal and without jurisdiction. en-us Sun, 16 Aug 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799446 Statutory limitation governing GST detention penalties requires the proper officer to issue a penalty notice within seven days of detention or seizure and pass the penalty order within seven days after service of that notice. The mandatory wording, fiscal nature of the law and coercive consequences of detention and penalty require strict compliance. Where undisputed record dates establish that the order was made substantially beyond the prescribed period, a limitation objection may be raised without being treated as an impermissible new ground. The delayed penalty order is time-barred, illegal and without jurisdiction. Case-Laws GST Sun, 16 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799446