Supreme Court of India
M/s Asp Traders v. State of Uttar Pradesh & Ors.
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What the Court ordered
In view of the foregoing discussion, and taking into account that objections were filed, payment was stated to have been made under protest due to business exigencies, and the appellant seeks to challenge the levy, the proper officer was under a clear statutory obligation to pass a final order under section 129(3) in Form GST MOV-09 and DRC-.
Judgment, page 34
From the headnote
Issue for Consideration Whether, upon payment of tax and penalty by the appellant within the time stipulated in the notice u/s.129(3), the proper officer is still mandatorily required to pass a final order u/s.129(3), or whether the deeming fiction u/s.129(5) dispenses with such requirement. Headnotes† Central Goods and Services Tax Act, 2017 – ss.129, 168 – CGST Rules, 2017 – r.142 – IGST Act, 2017 – s.20 – SGST/UTGST Act, 2017 – Circular No.41/15/2018-GST dated 13.04.2018 – Consignment transported by the appellant was detained by the Mobile Squad for alleged contraventions under the
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