Penalty Payment Under GST Section 129(1) Concludes Detention Proceedings Without Need for Formal MOV-09 Order

HC dismissed petition challenging non-issuance of GST MOV-09 order following detention of goods and payment of penalty. Per Section 129(5) of GST Act, payment of penalty amount under Section 129(1) automatically concludes proceedings initiated through detention notice under Section 129(3). Once petitioner paid calculated penalty following truck detention, proceedings stood concluded by operation of law. Court held adjudication on requirement of formal order under Section 129(3) post-penalty payment was unnecessary since statute deems matter concluded upon payment. Petition seeking mandatory order for issuance of Form GST MOV-09 rejected as legally untenable given statutory deeming provision. .....

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