Whether a Person who opts to make a payment as per Section 129(1)(a) to get his Conveyance/Goods released (which were earlier detained and Seized U/s 129) is deprived of his right to file appeal U/s 107 against proceedings?
Kerala High Court held:
✅Voluntary payment does not deprive person of Appeal
✅ Whether or not a person opts to make payment U/s 129(1)(a) or provide security U/s 129(1)(c) it is the responsibility of the Officer to pass an Order U/s 129(3) and upload Summary of Order/Demand in the Form MOV-07
Title: Hindustan Steel and Cement vs Asstt. STO
Court: Kerala High Court
Citation: Writ Petition (C) No 17454/2022
Dated: 18-Jul-2022
In my View
Whenever Assessee makes payment through Form DRC-03 Department usually says that this is Voluntary payment by the Person himself and therefore, he has no right to file appeal against such voluntary payment.
This is correct that payment is made through DRC-03 but it can never be considered as Voluntary factoring the Pressure is built up by Officers.
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification