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HINDUSTAN STEEL AND OTHERS vs. ASSISTANT STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
R. Jaikrishna Narayani
Arun Shankar
Res. Counsel
---

Petitioner / Applicant

HINDUSTAN STEEL AND OTHERS
Respondent ASSISTANT STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Jul 18, 2022
Order No.

WP(C) NO. 17454 OF 2022

Citation

2022(7) TAXREPLY 6180
Original Order
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ORDER

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 is deprived of his right to file an appeal against the proceedings. While the petitioners in these cases contend for the position that they are not deprived of such right, the State contends that on account of the stipulation in sub-section (5) of Section 129 of the CGST/SGST Acts, on payment of amounts under sub-section (1), all proceedings which are the subject matter of a notice under sub-section (3) of Section 129 “shall be deemed to be concluded”. 2. In order to consider the issue, it is not necessary to refer to the facts of these cases in any detail. It would be suffi....

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