WRIT TAX No. 1790 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67092-DB Chief Justice's Court Case :- WRIT TAX No. - 1790 of 2025 Petitioner :- M/s Aries Agro Limited Respondent :- State Of Uttar Pradesh and 2 others Counsel for Petitioner :- Rishi Raj Kapoor, Dushyant Kumar Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the action of the respondents, in not passing a penalty order pursuant to the proceedings under Section 129 of the GST Act, 2017 (for short 'the Act'). 2. Submissions have been made that the vehicle in question was intercepted by the respondent-authority and the petitioner, with a view to take the delivery of the goods, paid the amount of penalty under protest, which is reflected from Form GST DRC-03 dated 14.09.2024, whereafter when no order was passed by the respondents, the petitioner moved application dated 03.10.2024 seeking issue of Form- GST MOV-09, however, the said application was rejected on 28.11.2024, inter alia observing that once the amount has been deposited by the respondent, there was no necessity to issue order in Form GST MOV-09. 3. Learned counsel fo