2025 (5) TMI 148

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.....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 petitioner, with a view to take the delivery of ....

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....er 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 passing of an order under Form GST MOV-09, once amoun....