GST Authorities Cannot Withheld MOV-09 When Payment Made Under Protest

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 und...