GST · Order
MOV-09: Order of demand of tax and penalty — goods in transit
The order demanding the penalty for goods or a conveyance detained in transit (since 1 January 2022 Section 129 provides for a penalty only). What to do: pay or furnish security to release the goods, then review the order for an appeal. Time to appeal: 3 months from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins.
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Key facts
The order demanding the penalty for goods or a conveyance detained in transit (since 1 January 2022 Section 129 provides for a penalty only). There is nothing to reply to: pay to release the goods, and appeal under Section 107 if the order is wrong.
| Form | MOV-09 (Order of demand of tax and penalty — goods in transit) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 129(3) r/w Rule 138, CGST Act & Rules 2017 |
| What it asks of you | No reply: it is an order. If you dispute it, the next step is an appeal (APL-01) |
| Your time to act | 3 months from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins. |
| Reply or appeal in | APL-01 (appeal) |
| If it is ignored | Goods or the conveyance may be sold or disposed of if the penalty is not paid within 15 days of the order. |
Time allowed
Appeal: 3 months from the date of the order (or of its service, if it was communicated later).
The date stated on your notice always wins.
More time: The Appellate Authority may condone a further one month under Section 107(4) on sufficient cause.
What to do now
Pay or furnish security to release the goods
Unpaid penalty within 15 days of receiving the order makes the goods or conveyance liable to be sold (Section 129(6)).
Review the order for an appeal
Technical e-way bill lapses, valuation and a missing hearing are the common grounds.
File APL-01 with the pre-deposit
The 25% pre-deposit rule for orders under Section 129(3) was removed by the Finance Act 2025 from 1 October 2025. The current proviso to Section 107(6) is 10% of the penalty for an order demanding only a penalty; our expert team confirms how it applies to your order before you file. File within 3 months of communication of the order.
What an appeal contains
An appeal usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the MOV-09 order's reference number and date, your GSTIN and the period it covers.
- The grounds on which you dispute the order, point by point, against the reply that was filed.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: APL-01 (appeal).
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- Goods or the conveyance may be sold or disposed of if the penalty is not paid within 15 days of the order.
Other dates that follow from it
- Pay within 15 days or goods may be sold (Section 129(6))Runs from receipt of the order.
- Last date with condonation (Section 107(4))The Appellate Authority may admit an appeal one month after the three-month period, on sufficient cause. Nothing beyond that.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 129 (detention, seizure and release of goods in transit) · read 24 October 2026
- CBIC Circular No. 41/15/2018-GST, 13 April 2018: inspection of goods in movement, MOV forms (form names and sequence only) · read 24 October 2026
- CGST Act 2017, section 107 (appeals to the Appellate Authority) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST MOV-09 order?
The order demanding the penalty for goods or a conveyance detained in transit (since 1 January 2022 Section 129 provides for a penalty only). There is nothing to reply to: pay to release the goods, and appeal under Section 107 if the order is wrong.
How much time do I have to act on a GST MOV-09 order?
Appeal: 3 months from the date of the order (or of its service, if it was communicated later). The date stated on your notice always wins. The Appellate Authority may condone a further one month under Section 107(4) on sufficient cause.
What happens if I ignore a GST MOV-09 order?
Goods or the conveyance may be sold or disposed of if the penalty is not paid within 15 days of the order.
Related guides
- GST E-Way Bill Detention: Response Kit
- SUMMONS-70: Summons to give evidence or produce documents
- MOV-07: Notice on detention of goods in transit
- E-Way Bill Detention and Section 129: MOV-01 to MOV-11, Penalties, Deadlines and Release
- E-Way Bill Rules for MSMEs: the ₹50,000 Limit, Part A and B, Validity, Exemptions and Penalties
- Where this sits: First appeal
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.