https://www.taxtmi.com/circulars?id=66017 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. en-us Thu, 10 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66017 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. Circulars GST - States Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66017