2025 (11) TMI 291

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.... Anant Kumar Tiwari, C.S.C. ORDER 1. Heard Sri Abhinav Gaur, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for the revenue and Sri Anand Kumar Tiwari, learned counsel for the Union of India. 2. Present petition has been pressed on prayer nos. a,b & c. They read as below: "a. Issue a writ of mandamus or any other appropriate writ, order or direction and di....

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....t Tax No.1790 of 2025 (M/s Aries Agro Limited Vs. State of Uttar Pradesh and others) (Neutral Citation NO.2025:AHC:67092-DB). For ready reference that order reads as below: "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 ....

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....the amount was deposited by the petitioner for the purpose of seeking release of goods ?under protest?. Once the amount has been paid under protest, 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....

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.... under Form GST MOV-09. Unless the penalty order is passed by the authorities, the parties are deprived of challenging the action of the respondents and therefore, they cannot be deprived of their right to file appeal. 6. Consequently, the petition is allowed. The order dated 28.11.2024 (Annexure-7) is quashed and set aside and the respondent No. 3 is directed to pass an order in Form GST....