GSTAT: Seven-Day Time Limit Under Section 129(3) Is Mandatory

    Written byVIDUR
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    Indirect tax

    GSTAT held that the seven-day statutory timeline under Section 129(3) is mandatory and a penalty order passed beyond that period is unsustainable. MOV-09 issued 47 days after MOV-07 was held time-barred, illegal and without jurisdiction, with consequential relief granted to the taxpayer