Fateh Chand Bhagwan Das Vs Additional Commisioner Grade-2 (Appeal) -2 Commerrcial Tax
Date: May 8, 2024
Subject Matter
Search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act
Summary
The case law titled Fateh Chand Bhagwan Das Vs Additional Commissioner Grade-2 (Appeal) -2 Commercial Tax, involves penalty proceedings under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, following a search and seizure operati…
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 Rishi Kumar, learned Additional Chief Standing Counsel appearing for the State-respondent. 2. Instant writ petition arises out of penalty order dated June 18, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (herei…