https://www.taxtmi.com/caselaws?id=769586 A GST MOV-09 communication did not fasten any tax or penalty liability on the petitioner because, on the pleadings, no DRC-01 or DRC-07 had been uploaded against the GSTIN and the notice functioned only as an intimation to concerned persons to claim ownership of seized goods and clear them on payment of tax and penalty. The record further showed that confiscation proceedings were later initiated and the goods were ordered to be destroyed. On that factual basis, the notice was treated as a status communication rather than a demand notice, so no tax or penalty was payable by the petitioner under those proceedings. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769586 A GST MOV-09 communication did not fasten any tax or penalty liability on the petitioner because, on the pleadings, no DRC-01 or DRC-07 had been uploaded against the GSTIN and the notice functioned only as an intimation to concerned persons to claim ownership of seized goods and clear them on payment of tax and penalty. The record further showed that confiscation proceedings were later initiated and the goods were ordered to be destroyed. On that factual basis, the notice was treated as a status communication rather than a demand notice, so no tax or penalty was payable by the petitioner under those proceedings. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769586