R. G. Group Vs Union of India
Date: November 4, 2025
Subject Matter
Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)
Summary
The petitioner, transporting electrical goods, had their consignment detained on July 9, 2024, by the tax authorities on the grounds of an expired E-Way Bill and a vehicle mismatch. Despite a physical verification report (MOV-04) confirming no discre…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT Heard the counsel for the petitioner and the Senior Government Advocate for the respondent nos.02 to 07. 2. The petitioner was transporting a consignment of electrical goods when the same were detained on 09.07.2024 by respondent no.6 at Bagma, Gomati, Tripura. 3. Thereafter, respondent no.6 issued Form GST MOV-01 and MOV-02 on 09.0…