S.129(3) CGST Act- 7 Days Limitation Period For Passing Penalty Order After Notice To Goods Owner/ Transporter Mandatory: Patna HC

The Patna High Court ruled that the seven-day limitation period under Section 129(3) of the CGST Act is mandatory when passing penalty orders. The case arose after a penalty was imposed on goods in transit without adhering to the time frame specified by the law. The court emphasized that failure to issue the penalty order within this period renders the order invalid, providing relief to the appellant. This ruling highlights the significance of procedural compliance in tax enforcement actions.