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Goods and Service TaxArticle·24 September 2026

GSTAT says Section 129 Timeline Vitiates Delayed Penalty Proceedings

By J the App

Executive Summary

GMG Electric's goods were detained after the e-way bills had expired. Although MOV-07 was issued on 16 August 2021, the Section 129(3) penalty order followed only on 4 November 2022. GSTAT held that the statutory timeline had been breached and set aside the entire appellate order with consequential relief.

Domain | IDT | GST

The Position

Section 129(3) requires the p...

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