GST: Voluntary Payment of Tax/Penalty U/S. 129 Does Not Debar A Dealer From Filing Appeal U/S.107

Hindustan Steel and Cement Vs Assistant State Tax Officer & Ors  (Kerala High Court) The Hon’ble High Court of Kerala in Hindustan Steel and Cement Vs. Assistant State Tax Officer & Ors (W.P.C. No. 17454 of 2022 dated: 18.07.2022) held that even in cases where tax or penalty levied U/s. 129 of the GST Acts,2017 was paid by a taxable person he can file an appeal U/s. 107 of the said Acts. Here the provision contained under sub –section (5) of Section 129 that “ On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub –section (...