In the event the petitioner has actually made payment of the entire amount due towards tax and penalty referred to in the notice issued under subsection (1) of Section 129, he may submit proof thereof before the authority concerned and apply for rectification/withdrawal of the said order.
Section 129 of the CGST Act, 2017—Goods in Transit ---The petitioner prayed for quashing the order dated 15.2.2018 passed u/s 129(3) of the Act; for quashing GST DRC07 dated 18.9.2020. The petitioner submitted that the goods and vehicle were intercepted on 11.2.2018 on the ground that the goods transported without E-Way Bill and a notice and order under Section 129(3) was issued for payment of tax and penalty. The petitioner deposited the amount of tax and penalty on 14.2.2018 and despite the same, an order in FORM GST DRC07 dated 18.9.2020 has been received by him showing the details of demand in respect of tax and penalty determined under Section 129 of the Act, 2017.The respondent submitted that in the event the petitioner has actually deposited the amount towards tax and penalty, he may apply for a rectification of the order uploaded in FORM GST DRC07 alongwith proof of having made the payment. The court observed that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC07. In the event the order aforementioned has been rectified or withdrawn, a summary of the rectification order was of the withdrawal order is uploaded electronically by the proper officer in FORM GST DRC08.
Held that:- The Hon’ble High Court held that in the event the petitioner has actually made payment of the entire amount due towards tax and penalty, he may submit proof thereof before the authority concerned and apply for rectification/withdrawal of the said order.