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Issues: Whether the order in Form GST MOV-09 dated 06.05.2025 passed under Section 129 of the Haryana Goods and Services Tax Act, 2017 is sustainable where the taxpayer deposited the penalty amount under protest and filed objections with a date afforded for hearing.
Analysis: Section 129(3) requires issuance of notice specifying tax and penalty and thereafter passing of an order; Section 129(5) provides that on payment of the amount referred to in subsection (1) proceedings shall be deemed to be concluded. The payment being made "under protest" and objections having been filed engages the requirement of adjudication and a speaking order to justify the demand and to preserve the statutory right of appeal. The deeming provision in subsection (5) does not operate to extinguish the taxpayer's right to challenge the demand where payment is under protest or objections are pending; the proper officer must pass a reasoned order addressing the objections and reflecting compliance with principles of natural justice so as to enable exercise of appeal remedies.
Conclusion: Order in Form GST MOV-09 dated 06.05.2025 is set aside and the matter is remanded to the Proper Officer to decide afresh after considering the reply/objections filed by the taxpayer and after giving an opportunity of hearing; this conclusion is in favour of the assessee.
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