AIROnline 2025 SC 636

Supreme Court Of India

(From : AIROnline 2022 All 1630)

Hon'ble Judge(s): J. B. Pardiwala, R. Mahadevan , JJ

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 (Para 11 12 13.1 14 15) .....