Case LawWP(C) No. 17454 of 2022
Hindustan Steel and Cement Vs Assistant State Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- July 18, 2022
- Type:
- Writ Petition
- Members:
- GOPINATH P
Subject
Voluntary Payment of tax u/s 129 doesn't debar a dealer from filing an appeal u/s 107
Search, Seizure and DetentionAppeal
Summary
Whether or not a payment is made under Section 129(1)(a) or security is provided under Section 129 (1) (c), the person who is the subject matter of proceedings under section 129 of the CGST Act has the right to challenge those proceedings, culminatin…
Judgement
The only point that arises for consideration in these cases is whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the Central Goods & Services Tax Act / State Goods & Services Tax Act (hereinafter referred to as the ‘CGST/SGST Acts’) to get goods/conveyance/documents detained or seized in proceedings under Section 129 released…