Section 129 payment concludes GST detention proceedings automatically, leaving no scope for a further formal order.

On payment of the amount calculated under section 129(1) of the Odisha Goods and Services Tax Act, 2017, section 129(5) deems the proceedings arising from the detention notice under section 129(3) to be concluded. The High Court noted that the penalty was computed in the notice and paid the same day, so the statutory consequence of closure had already followed. In that situation, no further order was required after payment, and the challenge to the rejection of a request for a formal order failed.

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Issues: Whether the proceedings initiated by the notice under section 129 of the Odisha Goods and Services Tax Act, 2017 stood concluded on payment of the amount calculated under section 129(1), and whether the writ petition challenging rejection of the request for a formal order had merit.

Analysis: The detention notice reflected calculation of the applicable penalty under section 129(1), and the amount was paid on the same day. On such payment, section 129(5) operates to deem all proceedings in respect of the notice under section 129(3) as concluded. In that situation, it was unnecessary to examine whether a further order was required after the payment, because the statutory consequence had already followed.

Conclusion: The proceedings were deemed to be concluded on payment of the amount under section 129(1), and the writ petition was without merit.

Ratio Decidendi: Where the amount referred to in section 129(1) of the Odisha Goods and Services Tax Act, 2017 is paid, section 129(5) automatically concludes the proceedings arising from the notice under section 129(3).

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