Uflex Limited Vs Union of India And 3 Others (Allahabad High Court)
In the Allahabad High Court case Uflex Limited Vs Union of India and 3 Others, the petitioner challenged the refusal of GST authorities to issue Form GST MOV-09 following the deposit of amounts under protest to secure the release of goods. The petitioner sought a writ directing the respondents to issue Form GST MOV-09 or DRC-07 on the GST portal in accordance with Circular No. 41/15/2018-GST and to quash the orders dated 22.03.2024 issued by the authorities.
The petitioner submitted that it had deposited the penalty amount under protest after a vehicle was intercepted by the authorities, as reflected in Form GST DRC-03. The deposit under protest was necessary for obtaining the release of goods, but the authorities failed to issue the penalty order in Form GST MOV-09. The petitioner contended that the non-issuance of this order deprived it of the statutory right to challenge the validity of the payment and file an appeal. Counsel argued that even if the amount was deposited under protest or not, authorities were legally obligated to issue the order in Form GST MOV-09 to enable the petitioner to exercise the right to appeal.
