GSTAT says Section 129 Penalty Is Time-Barred Beyond Seven Days

The appellant’s goods were intercepted during an internal stock transfer during the COVID period, with an incorrect e-way bill after trans-shipment to another vehicle. Although MOV-07 was issued on 4 August 2020, the MOV-09 order was passed only on 22 March 2021. GSTAT held that Section 129(3) mandates an order within seven days of service of the notice and set aside the penalty.