https://www.taxtmi.com/caselaws?id=781021 Section 129(3) requires more than a detention notice: the authority must pass a reasoned order after considering the taxpayer's reply before penalty can be sustained. Where goods and conveyance were detained, the taxpayer disputed the allegation, and payment was made only to secure release while reserving appellate rights, the payment could not be treated as voluntary acceptance of liability. In the absence of the mandatory confirming order recording reasons under section 129(1), the penalty collection lacked legal authority and was unsustainable. The taxpayer was entitled to refund of the amount paid, with interest and costs. en-us Wed, 05 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781021 Section 129(3) requires more than a detention notice: the authority must pass a reasoned order after considering the taxpayer's reply before penalty can be sustained. Where goods and conveyance were detained, the taxpayer disputed the allegation, and payment was made only to secure release while reserving appellate rights, the payment could not be treated as voluntary acceptance of liability. In the absence of the mandatory confirming order recording reasons under section 129(1), the penalty collection lacked legal authority and was unsustainable. The taxpayer was entitled to refund of the amount paid, with interest and costs. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781021