https://www.taxtmi.com/caselaws?id=759397 Section 129(5) is interpreted to operate only in relation to a show cause notice: payment of the entire amount specified in the notice concludes proceedings as to that notice, but the provision does not refer to the subsequent order under Section 129(3). Consequently, payment pursuant to the demand does not automatically extinguish the statutory right to file an appeal against the order; where respondent authorities failed to reflect payments and thereby prevented filing of appeals, the right to appeal remains available and equitable relief may follow, leading to disposal of the petition. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 19 Jan 2026 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759397 Section 129(5) is interpreted to operate only in relation to a show cause notice: payment of the entire amount specified in the notice concludes proceedings as to that notice, but the provision does not refer to the subsequent order under Section 129(3). Consequently, payment pursuant to the demand does not automatically extinguish the statutory right to file an appeal against the order; where respondent authorities failed to reflect payments and thereby prevented filing of appeals, the right to appeal remains available and equitable relief may follow, leading to disposal of the petition. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759397