2025 (5) TMI 148

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....For the Respondent : Ankur Agarwal, S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the action of the respondents, in not passing a penalty order pursuant to the proceedings under Section 129 of the GST Act, 2017 (for short 'the Act'). 2. Submissions have been made that the vehicle in question was intercepted by the respondent-authority and the petit....

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....rotest, the petitioner was entitled to an order so as to question its validity before the appropriate authority. Non-issuance of the order in Form GST MOV-09 has deprived the petitioner of filing the appeal and, therefore, the respondents be directed to issue order in Form GST MOV-09. 4. Learned counsel for the respondents made submissions that the procedure prescribed, does not envisage passin....