1. Heading of the Judgment

M/S ASP Traders vs. State of Uttar Pradesh & Ors.
(Civil Appeal No. 9764 of 2025)
Core Issue: Whether tax authorities must pass a formal order after penalty payment under GST laws.

2. Related Laws & Sections

• CGST Act, 2017:
  Section 129(3): Mandates issuance of notice + reasoned order for tax/penalty on detained goods.
  Section 129(5): States proceedings "deemed concluded" if penalty paid.
  Section 107: Grants right to appeal ag

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