https://www.taxtmi.com/caselaws?id=426154 The Kerala HC held that a person who opts to make payment under Section 129(1)(a) of CGST/SGST Acts to secure release of detained goods retains the right to file an appeal against the proceedings. The court ruled that officers must pass orders under Section 129(3) and upload summaries in Form MOV-7 regardless of whether payment is made under Section 129(1)(a) or security provided under Section 129(1)(c). The court emphasized that depriving appeal rights would violate Article 265 of the Constitution, and the absence of system-generated demands cannot eliminate statutory appeal rights. The petition was allowed. en-us Wed, 20 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426154 The Kerala HC held that a person who opts to make payment under Section 129(1)(a) of CGST/SGST Acts to secure release of detained goods retains the right to file an appeal against the proceedings. The court ruled that officers must pass orders under Section 129(3) and upload summaries in Form MOV-7 regardless of whether payment is made under Section 129(1)(a) or security provided under Section 129(1)(c). The court emphasized that depriving appeal rights would violate Article 265 of the Constitution, and the absence of system-generated demands cannot eliminate statutory appeal rights. The petition was allowed. Case-Laws GST Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426154