Voluntary Payment of GST Penalty concludes all Proceedings u/s 129: Orissa HC

The Orissa High Court has held that a voluntary payment of penalty made by a taxpayer under Section 129 of the Goods and Services Tax (GST) Act effectively concludes the detention proceedings initiated for the same offense. The court reasoned that imposing further penalties after a voluntary payment would amount to double jeopardy for the same transgression, thereby preventing undue hardship and ensuring fairness in the application of GST regulations related to detention and penalties.