Right to file an appeal - whether a person who opts to make ...
Paying u/s 129(1)(a) CGST/SGST Act Doesn't Affect Right to Appeal Detained Goods or Documents.
August 9, 2022
Case Laws GST HC
Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get goods/conveyance/documents detained or seized in proceedings under Section 129 released is deprived of his right to file an appeal against the proceedings - The fact that the system does not generate a demand or that the system does not contemplate the filing of an appeal without a demand does not mean that the intention of the legislature was different. - HC
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