M/S Deutsche Cars PVT LTD vs. State Of Haryana And Others
Held
The High Court, relying on a Supreme Court judgment, held that even if payment is made under protest, the proper officer must pass a reasoned order after considering the assessee's objections. The deeming fiction of Section 129(5) does not absolve this responsibility. The impugned order, passed prematurely and without considering the reply, was set aside.
Facts
A registered dealer's car, transported for display with proper documents, was intercepted and detained. A show cause notice (GST MOV-07) was issued on May 6, 2025, allowing a reply by May 13, 2025. The petitioner paid the penalty under protest on May 6, 2025, and the vehicle was released, but the final order (GST MOV-09) was also purportedly passed on May 6, 2025, without considering the petitioner's reply filed on May 13, 2025.
Key Issues
Whether an order confirming penalty can be passed before the expiry of the reply period to a show cause notice when payment is made under protest, and the correct interpretation of Section 129(5) of the GST Act regarding the conclusion of proceedings.
Sections Cited
Section 129, Section 129(3), Section 129(5), Section 107
AI-generated summary — verify with the full judgment below
1
CWP-21628-2025
103
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-21628-2025
Date of Decision: January 31, 2026
M/S DEUTSCHE CARS PVT LTD
.....Petitioner
Versus
STATE OF HARYANA AND OTHERS
..... Respondents
CORAM:- HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI
Present: Mr. Sandeep Goyal, Senior Advocate with Mr. Rishab Singla, Advocate for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
**** LISA GILL, J.
Primary prayer in this writ petition reads under: “ Issue a writ in the nature of certiorari for quashing of order in Form GST MOV-09 dated 06.05.2025 (Annexure-14) passed by respondent No. 3: (a) In violation of the principles of natural Justice as the order has been passed even before expiry of the date of filing of the reply given in the Show Cause Notice Issued on 06.05.2025 for 13.05.2025. (b) Reply dated 13.05.2025 (Annexure P-12) filed by the petitioner in response to the Show Cause Notice in Form GST MOV-07 dated NIL (Annexure P-11) has not even been considered in the imp
The judgment continues below.
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