Supreme Court · 2025 INSC 890 · Decided 24 July 2025
M/S Asp Traders v. State of Uttar Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 890 · [2025] 7 S.C.R. 1462
- Case number
- CIVIL APPEAL No. 9764/2025
- Decided
- 24 July 2025
- Bench
- J.B. PARDIWALA, R MAHADEVAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; GST Act Section 129, 168, 129(3), 107, 129(5)
Headnote
Whether, upon payment of tax and penalty by the appellant within the time stipulated in the notice u/s.129(3), the proper officer is still mandatorily required to pass a final order u/s.129(3), or whether the deeming fiction u/s.129(5) dispenses with such requirement. Tax Act, 2017 - ss.129, 168 - CGST Rules, 2017 - r.142 - IGST Act, 2017 - s.20 - SGST/UTGST Act, 2017 - Circular No.41/15/2018-GST dated 13.04.2018 - A Consignment transported by the appellant was detained by the Mobile Squad for alleged
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