Gopi Chand Batra Traders Vs State of U.P
Date: February 22, 2024
Subject Matter
Penalty proceedings under Section 129 cannot ensue from a godown search and seizure
Summary
The case law involves the Allahabad High Court's judgment regarding penalty imposition under Section 129 of the Uttar Pradesh Goods and Services Tax (GST) Act. The case originated from a penalty order issued under Section 129(3) of the Act follow…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing for the State-respondent. 2. Instant writ petition arises out of penalty order dated March 21, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 20…