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 goods/conveyance/ documents detained or seized in proceedings under Section 129 released is deprived of his right to file an...