2026 (9) TMI 1474

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....22 passed by the Joint Commissioner (Appeals), SGST Department (Keralam), Ernakulam. 2.0 Brief Facts of the Case: 2.1 The appellant is a registered taxable person bearing GSTIN: 32ACYPG2618L1ZB, engaged in the trading of Low Tension and High-Tension line materials, safety products and hardware in the State of Kerala 2.2 Vehicle No. KL-07-CJ-7593 carrying 360 Nos. of V Cross Arm Clamp with bolts and nuts to the Dy. Chief Engineer, Nilambur Electrical Circle and 1470.600 Kg of LT Stay wire to the Dy. Chief Engineer, Kondoty Electrical Division (both supplied by the supplied by the appellant) was intercepted by Assistant Sales Tax Officer, Squad No. V, Thrissur on 16.08.2021 at Aswini Junction Thrissur. Verification of e-way bills rev....

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....clause (a) or clause (b) of sub-section (1).] 5. We find that in terms of the above, it is mandatory on the part of the officer detaining or seizing the goods to pass an order for payment of penalty within seven days of the date of service of the notice. In the instant case, we find that while the notice was issued on 16/8/2021, the order under section 129(3) for payment of penalty was issued only on 4/11/2022, 445 days after the issue of notice. 6. We find that in view of the blatant violation of the statutory time limits, order No. VC/V/GST/52/2021-22 dated 4/11/2022 (which has been upheld by the appellate authority). is void ab initio and is a nullity in the eyes of the law. 7. We find support for the above decision in the recen....