#mov-09

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Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand

Case Title: M/s DTDC Express Limited v. Assistant Commissioner of Central Tax & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 461 of 2025Date of Judgment: 05.03.2025Category: Demand of Tax and Penalty – Goods Detained During TransitRelevant Section: Section 129 and 130 of the CGST Act, 2017 Facts (Paras 2–5): M/s DTDC Express Limited, a well-known courier service…

Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand