TMI BlogKerala State Goods & Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issuedX X X X Extracts X X X X X X X X Extracts X X X X ..... csectioncct.ctd@kerala.gov.in File No. CT/7372/2022-C9 date : 10-11-2022 Circular No. 10/2022 Sub : Kerala State Goods Services Tax Act, 2017 Detention, seizure and release of goods and conveyances U/s 129 of the SGST / CGST Act, 2017- instructions issued - reg: Ref: 1. Circular No. 41/15/2018-GST dated 13.04.2018 of CBIC 2. Judgement dated 20/07/2022 in WP(C) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice in Section 129(3) is provided for under FORM GST MOV-07 and the order is given in FORM GST MOV-09. The order in FORM GST MOV-09 raises a demand for penalty, and this demand is reflected as FORM GST DRC-07. The issuance of statutory MOV forms for the detention and release of goods in transit is a fully online process. During the night hours and in situations owing to technical and connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs said to be concluded against him. The party may have made the entire payment of tax and penalty, under the exigencies of a particular case. This payment may be one made under protest, under urgent circumstances, and since it is voluntary in nature, that is even before the raising of a demand in FORM GST MOV-09, it can only be paid under FORM GST DRC-03. However, the fact that a party has made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority shall issue a summary of the order in FORM GST APL-04 indicating the final amount of demand confirmed. As per the Standard Operating Procedure (SOP) for M2 back office module, FORM GST APL-04 can only be issued against an Application Reference Number (ARN) which is generated at the time of electronic filing of an application for appeal in FORM GST APL-01 on the common portal. Hence manual f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed online and the taxpayer/party intends to file an appeal, FORM GST MOV-09 order shall be electronically issued immediately. 4. The field formations are directed to strictly follow the due procedures prescribed as per Circular No. 41/15/2018-GST dated 13.04.2018 of the CBIC in this regard. VII). The directions of the Hon ble High Court of Kerala in WP(C) No. 17454 of 2022 and 17463 of 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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