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