Judgment briefs
Supreme Court of India

M/s ASP Traders v. State of Uttar Pradesh & Ors.

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…

Allowed
Court
Supreme Court of India
Decided
24 Jul 2025
Citation
[2025] 7 S.C.R. 1462
Case no.
CIVIL APPEAL No. 9764/2025
Bench
J.b. Pardiwala, R Mahadevan

Issue for consideration

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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