Kerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued

Right to appeal preserved when goods released after voluntary payment; final detention orders must be issued online to enable appeals.

Voluntary payment to secure release of detained goods does not bar the taxpayer's right to file an appeal; technical or manual issuance of forms cannot be relied upon to deny appellate access. Final orders in FORM GST MOV-09 generate the demand record and enable the online appeal module, and must therefore be issued online in all detention, seizure and release cases regardless of voluntary payment. Where MOV-09 was not uploaded previously and the taxpayer intends to appeal, MOV-09 shall be electronically issued immediately, and field formations must avoid manual forms and follow prescribed procedures.