Passing of Final Section 129(3) GST Order Mandatory After Penalty Payment
                     Passing of Final Section 129(3) GST Order Mandatory After Penalty Payment: SC
ASP Traders Vs State of Uttar Pradesh & Ors. (Supreme Court of India) In ASP Traders vs State of Uttar Pradesh & 
Ors., the Supreme Court considered whether a final order under Section 129(3) of the CGST Act is 
mandatory after payment of tax and penalty for release of detained goods. The appellant’s goods were 
detained by a mobile squad for alleged GST contravention and a notice was issued under Section 129(3). 
The appellant filed objections but, due to business exigencies, paid ₹7.2 lakh in tax and penalty under 
protest and secur
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