ASP Traders Vs State of Uttar Pradesh & Ors
Date: July 23, 2025
Subject Matter
Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods
Summary
The Supreme Court allowed an appeal against an Allahabad High Court decision, emphasizing that tax authorities must issue a reasoned final order under Section 129(3) of the CGST Act, 2017, even if the taxpayer voluntarily pays the demanded tax and pe…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. This appeal has been preferred by the appellant against the final judgment and order dated 18.07.2022 passed by the High Court of Judicature at Allahabad 1 in Writ Tax No. 955 of 2022. 3. The relevant facts giving rise to the present appeal are as follows: 3.1. The appellant is a registered dealer in Red Arecanuts operating from…