Grounds of Writ-The Petitioner's consignment of electrical goods was detained on the grounds of an expired e-waybill and an alleged vehicle-number mismatch, despite the MOV-04 physical verification report confirming that the goods matched the accompanying tax invoices. Owing to the authorities stance. the Petitioner was compelled to remit the penalty under economic duress to secure release of the consignment.Notably, no final penalty order in Form MOV-09, as mandated under Section 129(3) of the CGST Act, was ever issued. The core challenge thus rests on the non-compliance with mandatory statutory procedure and the unlawful extraction of penalty without adherence to due process.
Order-The Court disposed of the Writ Petition, holding that the levy and collection of penalty without issuance of the mandatory confirming order under Section 129(3) was illegal and in clear violation of constitutional safeguards. The court accordingly directed the authorities to refund the entire penalty along with 9% interest, payable within two months. Additionally, the Court imposed Rs 25,000 as costs on the concerned officer and directed the higher administrative authorities to examine the officer's conduct for potential disciplinary proceedings.
GST Case Law R.G. Group Versus Union of India
Citation-2025 TAXONATION 2797 (TRIPURA)(Click here to read full case law)
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