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of <h1>Taxpayers Must Receive Formal Penalty Order After GST Payment, Ensuring Right to Challenge Administrative Actions</h1> <h3>M/s Aries Agro Limited Versus State Of Uttar Pradesh and 2 others</h3> HC ruled that GST authorities must issue a formal penalty order (Form GST MOV-09) even after penalty payment. The court found that without an official ... Seeking release of goods ‘under protest’ - issuance of Form- GST MOV-09 - penalty order under Section 129 of the GST Act, 2017 - HELD THAT:- From perusal of the record, it is apparent that the amount was deposited by the petitioner under protest, as is reflected from Annexure-4 contained in the Form-GST DRC-03. Once the amount has been deposited under protest and even if the same was not deposited under protest, the authorities cannot shy away from passing order of penalty under Form GST MOV-09. Unless the penalty order is passed by the authorities, the parties are deprived of challenging the action of the respondents and therefore, they cannot be deprived of their right to file appeal. Consequently, the petition is allowed. The order dated 28.11.2024 (Annexure-7) is quashed and set aside and the respondent No. 3 is directed to pass an order in Form GST MOV- 09. The Allahabad High Court, through Hon'ble Chief Justice Arun Bhansali and Hon'ble Justice Vikas Budhwar, addressed a writ petition challenging the respondents' failure to pass a penalty order under Section 129 of the GST Act, 2017. The petitioner had deposited the penalty amount 'under protest,' as evidenced by Form GST DRC-03 dated 14.09.2024, and sought issuance of Form GST MOV-09 to formalize the penalty order. The respondents rejected this application, reasoning that no order was necessary once the penalty was paid and goods released.The Court held that 'once the amount has been deposited under protest,' the authorities are obligated to pass a penalty order in Form GST MOV-09. The absence of such an order 'deprives the petitioner of filing the appeal' and thus violates the right to challenge the penalty. The Court emphasized that 'unless the penalty order is passed by the authorities, the parties are deprived of challenging the action.'Accordingly, the Court quashed the respondents' order dated 28.11.2024 and directed respondent No. 3 to pass the penalty order in Form GST MOV-09 within three weeks, enabling the petitioner to pursue appropriate legal remedies thereafter.
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