Appeal can be filed by person opting to make payment of tax & penalty on detention/seizure

Hindustan Steel and Cement Vs Assistant State Tax Officer (Kerala High Court)

Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107.

Facts- 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 to get g

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