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ARIES AGRO LIMITED vs. STATE OF UTTAR PRADESH AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Rishi Raj Kapoor
Dushyant Kumar
Res. Counsel
Ankur Agarwal, S.c.

Petitioner / Applicant

ARIES AGRO LIMITED
Respondent STATE OF UTTAR PRADESH AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 30, 2025
Order No.

Writ Tax No. - 1790 of 2025

Citation

2025(4) TAXREPLY 13099
Original Order
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ORDER

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 the goods, paid the amount of penalty under protest, which is reflected from Form GST DRC-03 dated 14.09.2024, whereafter when no order was passed by the respondents, the petitioner moved application dated 03.10.2024 seeking issue of Form- GST MOV-09, however, the said application was rejected on 28.11.2024, inter alia observing that once the amount has been deposited by the respondent, there was no necessity to issue order in Form GST MOV-09. 3. Learned counsel for the petitioner made submissions that the action of the respondents in not passing order in Form GST MOV- 09 is ....

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