AIROnline 2025 SC 636

Central Goods and Services Tax Act (12 of 2017) , S.129(3), S.129(5)— Constitution of India , Art.265— Detention, seizure of goods – Payment of tax and penalty under protest – Whether concludes proceedings – Assessee had submitted reply to notice u/S. 129(3) and raised objections, but due to business exigencies, paid tax and penalty under protest and secured release of goods and detained vehicle – Once objections are filed, adjudication is not optional – It was imperative for authority to pass a speaking order to justify the demand of tax and penalty, to safeguard the right of appeal – The term “conclusion” as used in S. 129(5) merely signifies that no further proceedings for prosecution will be initiated – Said provision does not absolve authority of responsibility to pass an order concluding the proceedings – Authority was directed to pass reasoned final order u/S. 129(3) after granting opportunity of being heard.
AIROnline 2022 All 1630-Reversed2010 AIR SCW 5715-Relied on(Paras 111213.11415)

(Para 11
12
13.1
14
15)

…..