2025 (2) TMI 1090 - HC - GST

Illegal detention of a truck carrying a consignment - Seeking passing of order in Form GST MOV-09 - HELD THAT - Sub-section (5) under section 129 says on payment of amount referred in sub-section (1) all proceeding in respect of the notice specified in sub-section (3) shall be deemed to be concluded. Proceeding under sub-section (3) was initiated by the notice received by petitioner. This happened on detaining his truck. There was calculation of penalty to be paid. It was in the proceeding commenced by the notice. Petitioner paid the penalty. Sub-section (5) came into operation. It is not necessary to adjudicate on whether in spite of payment of the required penalty an order was required to be made under sub-section (3) because on the payment by operation of sub-section (5) the proceeding was deemed to be concluded. There are no merit in the writ petition. It is dismissed.

Summary

The Orissa High Court considered a case involving a petition seeking an order under Form GST MOV-09 due to the illegal detention of a truck carrying a consignment. The petitioner paid a penalty on the same day as the detention, leading to the release of the truck. The court found that the payment of the penalty concluded the proceedings as per Section 129(5) of the Odisha Goods and Service Tax Act, 2017, and therefore dismissed the writ petition.