2025 (4) TMI 1500 - HC - GST

Challenge to notice - apprehension of the petitioner is that though the petitioner is only running a courier service and has no connection with the goods it would be mulcted with the tax and penalty that has already been levied and which is now demanded under the impugned Form GST MOV 09 - HELD THAT - It is clear that no tax or penalty is being demanded from the petitioner under the impugned proceedings. Accordingly this Writ Petition is closed by recording the said pleadings and holding that no tax or penalty would be payable by the petitioner under the impugned notice.

Summary

The Andhra Pradesh High Court, per Justice R Raghunandan Rao, heard a writ petition challenging the notice dated 07.10.2024 under Form GST MOV-09, which called upon the petitioner (a courier service operator) to pay tax and penalty for goods allegedly transported in violation of the GST Act. The petitioner contended it had no connection with the goods and should not be liable.Respondents filed counter affidavits clarifying that no tax or penalty demand (DRC-01/DRC-07) was made against the petitioner's GSTIN. The notice served was merely an intimation to all parties involved to claim ownership and pay tax/penalty for seized goods. Since no ownership was claimed, confiscation proceeded, followed by destruction of the goods unfit for consumption.The Court held that "no tax or penalty is being demanded from the petitioner under the impugned proceedings," and accordingly dismissed the writ petition, recording that the petitioner is not liable to pay tax or penalty under the notice. There was no order as to costs, and pending applications were closed.