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of <h1>Kerala GST Act: Mandatory Online Issuance of Form GST MOV-09 for Appeals u/s 129; Manual Forms Discouraged.</h1> The circular addresses the issues surrounding the detention, seizure, and release of goods under Section 129 of the Kerala State Goods & Services Tax Act, 2017. It highlights the inability of parties to file appeals when online statutory orders in Form GST MOV-09 are not issued. The document mandates that all final orders in Form GST MOV-09 must be provided online, even if voluntary payments are made, to ensure the right to appeal is preserved. It discourages the use of manual forms and emphasizes adherence to prescribed procedures, complying with Kerala High Court directives.
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