GST Penalty Payment Concludes Section 129(5) Proceedings: Orissa HC

Khanna Engineering Vs Commissioner of CT & GST (Orissa High Court)

Orissa High Court has dismissed a writ petition filed by Khanna Engineering, ruling that the voluntary payment of a penalty under Section 129 of the Goods and Services Tax (GST) Act concludes all associated proceedings. The court held that once the penalty amount is paid, the legal process concerning the detention of goods is deemed finalized by operation of law, irrespective of subsequent challenges to the detention’s legality or the absence of a formal order within the statutory timeframe.

The cas

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