CENTRAL GOODS SERVICE TAX ACT, 2017

Section 129

Detention of goods - Summary order in Form MOV-07 not issued - Assessee unable to file appeal in absence of summary order -

Goods of the assessee were detained under section 129 of CGST Act, 2017 and payment was made by him to release the goods. An order was issued in Form MOV-09 but a summary order in Form MOV-07 was not issued. As a result, the assessee could not approach the appellate authority by filing in appeal under section 107 of the CGST/SGST Acts. Assessee contended that the order under sub-section (3) of section 129 issued in Form MOV-09 should be accompanied by a summary of the order in Form MOV-07. Revenue submitted that where a person who was the subject-matter of proceedings under section 129 CGST/SGST Acts, opted to payment of tax and penalty in terms of section 129(1)(a), the proceedings under section 129 come to an end. Held: Whether or not a person opts to make payment under section 129(1)(a) or to provide security under section 129(1)(c), the responsibility of the officer to pass an order under sub-section (3) of section 129 and to upload a summary of the order/demand in Form MOV- 7 continues. Whether or not a payment is made under section 129(1)(a) or security is provided under section 129(1)(c), the person who is the subject matter of proceedings under section 129 of the CGST Act has the right to challenge those proceedings, culminating in an order under sub-section (3) of section 129, before the duly constituted Appellate Authority under section 107 of that Act.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

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