The Tax Payer made the payment of the demand of tax and penalty due to business exigencies to secure the release of the goods. The authorities released the goods but refused to pass a final, reasoned adjudication order, contending that upon payment, the proceedings were “deemed to be concluded” under Section 129(5) of the Act.
Held – Para 19 – Therefore, even assuming that the payment was made by the appellant, voluntarily or otherwise, the proper officer could not be absolved of the statutory obligation to pass a reasoned order in Form GST MOV-09 and upload the corresponding summary in Form GST DRC-07. Compliance with these procedural requirements is essential not only for ensuring transparency and accountability in tax administration, but also for safeguarding the taxpayer’s appellate rights under the CGST Act, 2017. Such adherence is in consonance with the constitutional mandate under Article 265 of the Constitution of India.
Case Law – M/s ASP TRADERS – Date of Order – 24-07-2025
Parveen Mahajan
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