Petition allowed; authorities must immediately issue Form GST MOV-09/DRC-07 under Circular No.41/15/2018-GST to enable appeal

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....The petition is allowed and the impugned order is set aside. The HC directs the respondents/proper authority to forthwith issue Form GST MOV-09/DRC-07 on the petitioner's GST common portal in accordance with Circular No.41/15/2018-GST. The Court holds that where tax has been deposited under protest (or even if not expressly under protest) the tax authorities are obliged to pass a penalty order in Form GST MOV-09 to enable the taxpayer to challenge the respondent's action; failure to do so deprives the petitioner of the statutory right of appeal. In absence of any disputed facts, issuance of the penalty order is mandated forthwith.....