2026-VIL-145-P&H
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SGST High Court Cases

GST - Detention of vehicle goods transported for exhibition/display purpose - Petitioner had sent one car for exhibition/display at its branch, which was accompanied by a delivery challan and an e-way bill. The vehicle was detained and an order of detention in Form GST MOV-6 was issued on the ground that the goods (car) were not covered by valid documents as the transaction was an inter-State stock transfer within related parties without a proper invoice - The petitioner challenged the order in Form GST MOV-09 – HELD – in the instant case, petitioner deposited the amount in question vide form GST DRC-03 under protest with a view to have the vehicle released at the earliest without prejudice to its right to contest the proceedings, and therefore, it cannot be said that the petitioner had agreed to the proposed penalty or accepted it. The impugned order was passed under Section 129(3) of HGST Act alongwith the observation that no objection has been filed by the noticee and penalty proposed has been agreed to. In view of the fact that it is specifically mentioned in DRC-03 that payment was being made under protest, there was no occasion for Proper Officer to have passed the impugned order with the observations as above - The Proper Officer was duty-bound to pass a formal order in Form GST MOV-09 and upload a summary thereof in Form GST DRT 07, even if the amount was paid, to safeguard the petitioner's right to appeal under Section 107 of the CGST Act – The impugned order is set aside and the matter is remanded to the Proper Officer to decide the issue afresh after considering the reply/objection filed by the petitioner and providing an opportunity of hearing in accordance with the law - The writ petition is disposed of
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