https://www.taxtmi.com/caselaws?id=766543 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. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766543 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. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766543