GST Department Must Issue Form MOV-09 Order Despite Penalty Payment: Allahabad HC

Aries Agro Limited Vs State Of Uttar Pradesh and 2 others (Allahabad High Court) Allahabad High Court has ruled that GST authorities are obligated to issue a penalty order in Form GST MOV-09, even if the taxpayer has paid the penalty under protest to secure the release of detained goods. This decision came in the case of Aries Agro Limited Vs State Of Uttar Pradesh and 2 others, where the petitioner challenged the respondents’ refusal to issue the said form after a penalty payment. Aries Agro Limited’s vehicle was intercepted, and to obtain the release of their goods, they paid the...