Section 129 Penalty Order Issued After 445 Days Void Ab Initio For Statutory Limitation Delay
Section 129 Penalty Order Issued After 445 Days Void Ab Initio For Statutory Limitation Delay Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 445 days from the service of notice—violating the mandatory seven-day statutory limitation period—is void ab initio and a nullity in law. Facts Business… Read More »