Mahavir Polyplast Pvt. Ltd Vs State of UP
Date: August 6, 2022
Subject Matter
Provision of Section 129(3) could not be invoked to subject a godown premises to search and seizure operation
Summary
Insofar as seizure of goods and demand of tax under Section-129 of the Act is concerned, it is unbelievable that two (not one), authority of the Mobile Squad of Commercial Tax Department chose to act with negligence. The provision of Section 129(3) o…
1. Rejoinder affidavit filed today is taken on record. 2. Heard Sri Nishant Mishra, learned counsel for the assessee and learned Standing Counsel for the State. 3. Present and the connected Writ Tax No.56 of 2020 have been filed by the same assessee/petitioner Mahavir Polyplast Pvt. Ltd. By means of these petitions, the petitioner has challenged the order dated 26.11.2019 passed by the Additional…