State Act Section 129(5) allows appeals despite payment; petitioners can challenge orders from 19.10.23 and 12.09.23.

Case-Laws – GST – Highlights – The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings related to that notice shall be deemed concluded, applies on

State Act Section 129(5) allows appeals despite payment; petitioners can challenge orders from 19.10.23 and 12.09.23.
Case-Laws
GST
The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings related to that notice shall be deemed concluded, applies only when the entire amount stated in the show cause notice is paid. However, it does not preclude the right to file an appeal against the

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