GST MOV-09 intimation was not a demand notice, so no tax or penalty liability could be fastened on the petitioner.

A GST MOV-09 communication did not fasten any tax or penalty liability on the petitioner because, on the pleadings, no DRC-01 or DRC-07 had been uploaded against the GSTIN and the notice functioned only as an intimation to concerned persons to claim ownership of seized goods and clear them on payment of tax and penalty. The record further showed that confiscation proceedings were later initiated and the goods were ordered to be destroyed. On that factual basis, the notice was treated as a status communication rather than a demand notice, so no tax or penalty was payable by the petitioner under those proceedings.

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Issues: Whether the impugned notice in Form GST MOV-09 fastened any tax or penalty liability on the petitioner and whether any such liability survived in the facts pleaded by the respondents.

Analysis: The pleadings in the counter affidavits stated that no DRC-01 or DRC-07 had been uploaded against the petitioner GSTIN, that the notice was only an intimation to all concerned persons to claim ownership of the seized goods and clear them on payment of tax and penalty, and that thereafter confiscation proceedings were initiated and the goods were ordered to be destroyed. On that factual basis, the notice under Form GST MOV-09 was treated as a communication of status and not as a demand raised against the petitioner.

Conclusion: No tax or penalty was being demanded from the petitioner under the impugned notice, and no liability was payable by the petitioner under those proceedings.

Ratio Decidendi: Where the record shows that a GST MOV-09 communication is only an intimation and not a demand notice against the petitioner, no tax or penalty liability can be fastened on the petitioner under that proceeding.

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