Case Law Details
Case Name : ASP Traders Vs State of Uttar Pradesh & Ors. (Supreme Court of India)
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Supreme Court of India
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ASP Traders Vs State of Uttar Pradesh & Ors. (Supreme Court of India)
In ASP Traders vs State of Uttar Pradesh & Ors., the Supreme Court considered whether a final order under Section 129(3) of the CGST Act is mandatory after payment of tax and penalty for release of detained goods. The appellant’s goods were detained by a mobile squad for alleged GST contravention and a notice was issued under Section 129(3). The appellant filed objections but, due to business exigencies, paid ₹7.2 lakh in tax and penalty under protest and secur
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129 law and order