https://www.taxtmi.com/caselaws?id=775457 Whether payment of tax and penalty pursuant to a notice under s.129(3) CGST Act, 2017, coupled with release of goods under Form GST MOV-05, dispenses with the requirement of a final order by virtue of the deeming conclusion under s.129(5), was answered in the negative. SC held that every show cause notice must culminate in a reasoned, speaking order; s.129(5) only deems cessation of further proceedings and does not amount to waiver or abandonment of the taxpayer's right to contest the levy or appeal under s.107, particularly where objections are filed and payment is under protest. Non-passing of an order undermines natural justice and may offend Art.265. HC order was set aside and the proper officer was directed to issue a final order in Form GST MOV-09 with summary in Form GST DRC-07 after hearing; appeal allowed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Tue, 26 May 2026 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775457 Whether payment of tax and penalty pursuant to a notice under s.129(3) CGST Act, 2017, coupled with release of goods under Form GST MOV-05, dispenses with the requirement of a final order by virtue of the deeming conclusion under s.129(5), was answered in the negative. SC held that every show cause notice must culminate in a reasoned, speaking order; s.129(5) only deems cessation of further proceedings and does not amount to waiver or abandonment of the taxpayer's right to contest the levy or appeal under s.107, particularly where objections are filed and payment is under protest. Non-passing of an order undermines natural justice and may offend Art.265. HC order was set aside and the proper officer was directed to issue a final order in Form GST MOV-09 with summary in Form GST DRC-07 after hearing; appeal allowed. Case-Laws GST Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775457