https://www.taxtmi.com/caselaws?id=769876 After detention proceedings under the GST Act, the authorities could not refuse to issue a penalty order in Form GST MOV-09 merely because the assessee had deposited the penalty amount under protest and the goods were released. A deposit made under protest does not extinguish the need for a formal order where that order is necessary to preserve the statutory right to challenge the detention action and pursue appellate remedy. The refusal to pass the penalty order was therefore unsustainable, and the authorities were required to issue Form GST MOV-09. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769876 After detention proceedings under the GST Act, the authorities could not refuse to issue a penalty order in Form GST MOV-09 merely because the assessee had deposited the penalty amount under protest and the goods were released. A deposit made under protest does not extinguish the need for a formal order where that order is necessary to preserve the statutory right to challenge the detention action and pursue appellate remedy. The refusal to pass the penalty order was therefore unsustainable, and the authorities were required to issue Form GST MOV-09. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769876