Time limit for passing a penalty Order on detained goods

In case of Siddhi Vinayak Automobiles Vs. Commissioner of Kerala State GST , GSTAT (Thiruvananthapuram) held that The seven-day period prescribed under Section 129(3) of CGST Act for passing a penalty Order after service of the detention Notice is mandatory and not merely directory. A penalty Order passed well beyond that period is without jurisdiction and liable to be set aside.