M/S K.K. Enterprises Sitapur Thru. Its Proprietor Khaliq Ahmad Khan vs. Assistant Commissioner Sachal Dal Sitapur And 2 Others

Facts

The petitioner, M/s K.K. Enterprises Sitapur, through its Proprietor Khaliq Ahmad Khan, filed a writ petition before the Allahabad High Court. The petition challenged an order passed under Section 129(3) of the Central Goods and Services Act, 2017. The petitioner sought to obtain this order in the prescribed Form GST MOV-9. The respondent authorities, including the Assistant Commissioner Sachal Dal Sitapur, were represented. The procedural history leading to the writ petition is not detailed, beyond the fact that the petitioner sought the order under Section 129(3).

Held

The Court held that the petitioner is entitled to receive the order passed under Section 129(3) of the Central Goods and Services Act, 2017, in the prescribed Form GST MOV-9. The reasoning was based on the lack of objection from the revenue authorities. The ratio decidendi is that statutory authorities must provide orders in the prescribed format to the affected parties. The operative direction was to dispose of the writ petition with a direction to the concerned opposite parties to provide the aforesaid order in the prescribed form to the petitioner within 15 days of the receipt of the Court's order. No issues were expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to receive the order passed under Section 129(3) of the Central Goods and Services Act, 2017, in the prescribed Form GST MOV-9? The petitioner argued that they are entitled to receive this order. The respondent revenue authorities, through their counsel, had no objection to providing the order in the specified format.