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TMI Blog2025 (2) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... f amount referred in sub-section (1), all proceeding in respect of the notice specified in sub-section (3) shall be deemed to be concluded. Proceeding under sub-section (3) was initiated by the notice, received by petitioner. This happened on detaining his truck. There was calculation of penalty to be paid. It was in the proceeding commenced by the notice. Petitioner paid the penalty. Sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OV-09. The truck carrying consignment was detained on 5th July, 2024. There was urgency for his client to conclude the consignment. Hence on 5th July, 2024 itself his client paid Rs. 5,37,656/- and got released the truck. However, the detention was illegal. There was no order made within a period of seven days from the date of service of the notice, as provided by sub-section (3) in section 129, O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess. 4. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of Central revenue. 5. We find disclosed in the petition Form GST MOV-07 dated 5th July, 2024. In it there is reflection of calculation of applicable penalty under clause (a) of sub-section (1) in section 129. The amount is Rs.5,37,656/-, which petitioner says he paid and State revenue confirms, he did. In the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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