The High Court held that Section 129(5) of the State Act, which ...

Tax demand paid, but right to appeal remains - High Court clarifies Section 129(5).

Case Laws GST

September 30, 2024

The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings related to that notice shall be deemed concluded, applies only when the entire amount stated in the show cause notice is paid. However, it does not preclude the right to file an appeal against the order passed u/s 129(3) within the stipulated time. The Court opined that the petitioners' right to file appeals against the orders dated 19.10.2023 and 12.09.2023 cannot be taken away merely because they paid the demanded amount. The Court held that due to the respondent authorities' fault, the petitioners were unable to file appeals against those orders, and the petition was disposed of accordingly.

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The High Court held that Section 129(5) of the State Act, which ...

Tax demand paid, but right to appeal remains - High Court clarifies Section 129(5).

Case Laws GST

September 30, 2024

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