GSTAT Thiruvananthapuram
For assessee
Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST
Where registered trader's goods were detained in transit for missing e-way bill and penalty order in Form GST MOV-09 was issued 47 days after notice, section 129(3) mandated a strict seven-day limit, making such delayed order illegal and without jurisdiction, thereby rendering penalty unsustainable and proceedings barred by limitation