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Issues: Whether the appellant could, after voluntarily paying the tax and penalty and securing release of the goods, insist on a further adjudication under Section 129 and challenge the release order belatedly.
Analysis: The goods were intercepted for want of the prescribed documents under the GST regime. The appellant chose to remit the demanded tax and penalty, whereupon the authorities released the goods and made it clear that no further determination of tax and penalty was being pursued. In that situation, the proper course, if the payment was claimed to be mistaken, was to seek refund and pursue the refund claim in accordance with law. Instead, the appellant challenged the release order itself and then approached the writ court after a long delay. The challenge was therefore neither procedurally sound nor deserving of interference.
Conclusion: The appellant was not entitled to insist on a fresh adjudication under Section 129 after having made the payment and obtained release of the goods, and the belated challenge was rightly rejected.
Final Conclusion: The writ appeal was liable to be dismissed, leaving the release order and the refusal to entertain the belated challenge undisturbed.
Ratio Decidendi: A party that voluntarily pays the demanded tax and penalty to secure release of detained goods cannot later insist on adjudication under Section 129; the appropriate remedy in such a case is a refund claim, and a belated writ challenge is not maintainable.
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