https://www.taxtmi.com/caselaws?id=790658 Payment of the demanded tax, penalty or fine under GST detention and confiscation proceedings does not by itself dispense with the statutory duty to pass a reasoned adjudication order. The proper officer must consider the reply to the show cause notice and give an opportunity of personal hearing before concluding proceedings under the detention provisions. Where the release order merely records payment and release of goods and conveyance without a speaking decision on the notice, the omission is inconsistent with fairness in quasi-judicial action and deprives the person of an effective statutory remedy. The penalty order was set aside, and a fresh reasoned order was directed after hearing. en-us Sat, 18 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790658 Payment of the demanded tax, penalty or fine under GST detention and confiscation proceedings does not by itself dispense with the statutory duty to pass a reasoned adjudication order. The proper officer must consider the reply to the show cause notice and give an opportunity of personal hearing before concluding proceedings under the detention provisions. Where the release order merely records payment and release of goods and conveyance without a speaking decision on the notice, the omission is inconsistent with fairness in quasi-judicial action and deprives the person of an effective statutory remedy. The penalty order was set aside, and a fresh reasoned order was directed after hearing. Case-Laws GST Sat, 18 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790658