{"id":5211,"date":"2025-08-04T17:50:04","date_gmt":"2025-08-04T12:20:04","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5211"},"modified":"2025-08-04T17:50:04","modified_gmt":"2025-08-04T12:20:04","slug":"payment-doesnt-conclude-proceedings-under-sec-1295-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc","title":{"rendered":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401853\/no-deemed-conclusion-of-proceedings-us-1295-just-because-tax-penalty-were-paid-by-owner-of-goods-in-transit-hc\"><span class=\"TextRun SCXW31606807 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW31606807 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">ASP Traders<\/span> <span class=\"NormalTextRun SCXW31606807 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW31606807 BCX0\" data-ccp-parastyle=\"Body-All Documents\">State of Uttar Pradesh<\/span> <span class=\"NormalTextRun SCXW31606807 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 32 Centax 446 (S.C.)<\/span><\/span><span class=\"EOP SCXW31606807 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000018110\">J.B. PARDIWALA<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000039649\">R. Mahadevan<\/span>, JJ.<\/strong><\/div>\n<\/li>\n<li><strong>Shri Pawanshree Agrawal, <\/strong>AOR and <strong>Ms. Aakriti Goel,<\/strong> Adv for the Petitioner.<\/li>\n<li><strong>Shri Bhakti Vardhan Singh,<\/strong> AOR for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW93270688 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW93270688 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, a registered person under the CGST Act, secured release of goods and conveyance intercepted during transit by paying applicable tax and penalty due to business exigencies. No formal order under section 129(3) of the CGST Act was passed by the jurisdictional officer. Despite the petitioner\u2019s written request for such an order, the authorities stated that by virtue of section 129(5), the proceedings were deemed concluded upon payment, and no further order was required. The legal issue that arose was whether payment of tax and penalty, whether voluntary or otherwise, dispenses with the statutory requirement of passing a formal and reasoned order under section 129(3), particularly when objections have already been filed. The matter was accordingly placed before the High Court of Allahabad.<\/span><\/span><span class=\"EOP SCXW93270688 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW220578073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The <\/span><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Allahabad<\/span> <span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">High Court held that section 129(5) of the CGST Act creates a legal fiction of conclusion of proceedings upon payment but does not eliminate the requirement of adjudication where a dispute or protest exists. It was held that the proper officer is duty-bound to pass a speaking order in Form GST MOV-09 and upload a summary in Form GST DRC-07 in accordance with rule 142(5) and \u201c<\/span><\/span><span class=\"TextRun SCXW220578073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Circular No 41\/15\/2018-GST<\/span><\/span><span class=\"TextRun SCXW220578073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u201d. The Court emphasized that the language of section 129(3), particularly the words \u201c<\/span><\/span><span class=\"TextRun SCXW220578073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">and thereafter, pass an order<\/span><\/span><span class=\"TextRun SCXW220578073 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u201d, makes it mandatory to conclude the proceedings with a reasoned adjudication order. Since the GST payment portal allows payment only through Form GST DRC-03, which defaults to voluntary classification and provides no mechanism to indicate protest, the payment made by the petitioner could not be considered voluntary. No written material was placed on <\/span><span class=\"NormalTextRun SCXW220578073 BCX0\" data-ccp-parastyle=\"Body-All Documents\">record to show that objections were withdrawn, and a written reply could not be overridden by any alleged oral statement. The Court concluded that the proper officer\u2019s statutory obligation to adjudicate under section 129(3) remains enforceable regardless of payment, and the absence of a protest mechanism should not prejudice the assessee. Accordingly, the writ petition was allowed in favour of the assessee.<\/span><\/span><span class=\"EOP SCXW220578073 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">List Of <\/span>Cases Cited<\/h2>\n<ul>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=AIR%201961%20SC%201327&amp;itemType=AP\">Bhau Ram v. Baij Nath Singh<\/a> \u2014 AIR 1961 SC 1327 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 16.2]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner of Customs (Import) v. Dilip Kumar &amp; Company<\/a> \u2014\u00a0<a id=\"anchor_37271.7171237425\"><\/a>2018 (361) E.L.T. 577 (S.C.)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Para 5.5]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2010)%209%20SCC%20496&amp;itemType=AP\">Kranti Associates (P) Ltd v. Masood Ahmed Khan<\/a> \u2014 (2010) 9 SCC 496 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 18.1]<\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/www.centaxonline.com\/search?searchData=AIR%201953%20SC%2098&amp;itemType=AP\">Sha Mulchand &amp; Co. Ltd. v. Jawahar Mills Ltd.<\/a> \u2014 AIR 1953 SC 98 \u2014\u00a0<i>Referred<\/i>\u00a0[Para 16.2]<\/div>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: ASP Traders Versus State of Uttar Pradesh (2025) 32 Centax&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5214,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC<\/title>\n<meta name=\"description\" content=\"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC\" \/>\n<meta property=\"og:description\" content=\"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-04T12:20:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC\",\"datePublished\":\"2025-08-04T12:20:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\"},\"wordCount\":422,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\",\"name\":\"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg\",\"datePublished\":\"2025-08-04T12:20:04+00:00\",\"description\":\"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg\",\"width\":920,\"height\":540,\"caption\":\"Section 129(5) CGST Act GST detention proceedings Tax and penalty payment Goods in transit HC ruling on GST\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC","description":"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc","og_locale":"en_US","og_type":"article","og_title":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC","og_description":"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.","og_url":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-08-04T12:20:04+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC","datePublished":"2025-08-04T12:20:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc"},"wordCount":422,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc","url":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc","name":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg","datePublished":"2025-08-04T12:20:04+00:00","description":"HC rules that mere payment of tax and penalty by goods owner in transit does not lead to deemed conclusion of proceedings under Section 129(5) of CGST Act.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/08\/1.-Payment-Doesnt-Conclude-Proceedings-Under-Sec-1295-HC.jpg","width":920,"height":540,"caption":"Section 129(5) CGST Act GST detention proceedings Tax and penalty payment Goods in transit HC ruling on GST"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/payment-doesnt-conclude-proceedings-under-sec-1295-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Payment Doesn\u2019t Conclude Proceedings Under Sec 129(5) | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=5211"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5211\/revisions"}],"predecessor-version":[{"id":5213,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5211\/revisions\/5213"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/5214"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=5211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=5211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=5211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}