Section 129(3) CGST Act requires reasoned final order after show cause notice even if tax paid under protest

Section 129(3) CGST Act requires reasoned final order after show cause notice even if tax paid under protestCase-LawsGSTThe SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after

Section 129(3) CGST Act requires reasoned final order after show cause notice even if tax paid under protest
Case-Laws
GST
The SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after issuing a show cause notice, even if tax and penalty have been paid under protest. The deemed conclusion of proceedings under Section 129(5) does not dispense with this requirement nor imply waiver of the right to challenge the levy.

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