As per the case facts, a registered dealer challenged a levy after their goods were detained, making a payment under protest. The High Court refused to instruct the proper officer ... to issue a final order, which prevented the dealer from exercising their right to appeal. This refusal led to the appeal before the Supreme Court. The question arose whether the proper officer was legally required to issue a final reasoned order under the CGST Act to allow the appellant to pursue legal remedies, even though the High Court had declined to direct such an order. Finally, the Supreme Court overturned the High Court's decision, instructing the proper officer to issue a detailed final order under the relevant section of the CGST Act in the specified form, after providing a hearing, and to upload its summary within one month. This decision ensures the appellant's statutory right to appeal and upholds procedural fairness.