Section 129 CGST

Seven Days Means Seven Days: Calcutta High Court Quashes Section 129 Penalty Orders Passed 175 Days Late on Two Detained Lorries

Two lorries hired out to a transporter were detained in July 2025 and the penalty orders came in January 2026. The Calcutta High Court held that the seven-day period for the order in Section 129(3) had run out on 24 July 2025, that nothing paused it, and that the orders were barred by limitation and without jurisdiction.