https://www.taxtmi.com/caselaws?id=755884 Voluntary payment of tax and penalty to secure release of detained goods under GST prevents a later demand for fresh adjudication under Section 129. Where the taxpayer accepts the demand, obtains release, and is told that no further determination will be pursued, the proper remedy for any alleged mistaken payment is a refund claim in accordance with law. A belated writ challenge to the release order is procedurally unsound and not maintainable on those facts. The release order and refusal to entertain the delayed challenge were left undisturbed. en-us Fri, 31 May 2024 00:00:00 +0530 Wed, 07 May 2025 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755884 Voluntary payment of tax and penalty to secure release of detained goods under GST prevents a later demand for fresh adjudication under Section 129. Where the taxpayer accepts the demand, obtains release, and is told that no further determination will be pursued, the proper remedy for any alleged mistaken payment is a refund claim in accordance with law. A belated writ challenge to the release order is procedurally unsound and not maintainable on those facts. The release order and refusal to entertain the delayed challenge were left undisturbed. Case-Laws GST Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755884