GST Rulings

EWB detention proceedings conclude on penalty payment, no need to issue order: Orissa HC

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.

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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!

Srinivasan V, Advocate

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Srinivasan V, Advocate
Tags: GST | E Way Bill
2 years ago

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