Payment of Section 129(3) demand does not restrict right to appeal: Gauhati HC

TNS Express Pvt Ltd and Anr Vs State of Assam and 2 Ors. (Gauhati High Court)

In the case of TNS Express Pvt Ltd and Anr Vs State of Assam, the Gauhati High Court addressed the issue of filing an appeal after paying a tax demand under Section 129(3) of the Assam GST Act. Two vehicles were intercepted, and penalties were imposed on TNS Express. Although the company paid the demanded amounts to secure the release of the goods, technical glitches in the government portal prevented them from filing appeals. The petitioners argued that the payments were not ref

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