Gaurav Saurav Traders And Contractors Vs State of U.P
Date: December 12, 2023
Subject Matter
Search authorization by Joint Commissioner without recording reasons is invalid
Summary
The petitioner filed an application under Article 226 of the Constitution of India aggrieved by the search and seizure conducted at the premises of the assessee. The petitioner argued that the Joint Commissioner did not comply with the mandatory prov…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT This application under Article 226 of the Constitution of India has been filed by the petitioner aggrieved by the action of search and seizure carried out on the premises of the assessee on September 2, 2022. Case of the petitioner is that the mandatory provision with regard to Section 67 (1) of the Uttar Pradesh Goods and Services Tax Act, 2…