Orissa HC judgment dt. 18.02.2025 in W.P.(C) No. 3055 of 2025
Goods were detained & notice was issued u/s.129 of CGST Act. Assessee paid the penalty to secure release of the goods. Officer did not pass the order in Form GST MOV-09. Assessee filed a writ petition seeking passing of the order. Held: Upon payment of the penalty, all the proceedings stand concluded u/s.129(5) of the CGST Act. Hence, there was no illegality in not passing the order.
Comments
Assessee cannot litigate without the order. But, in countless cases, taxpayers pay the penalty without reserving their rights, in a hurry to secure the release of goods. Imagine if the order is not issued in all such cases!
