Poddar Trading Company Vs Commissioner, Commercial Tax U.P. And Another
Date: March 10, 2024
Subject Matter
Penalty proceedings u/s 129 cannot be initiated when search and seizure is carried out at the godown of the taxpayer
Summary
The case of Poddar Trading Company vs. Commissioner in the Allahabad High Court involves a challenge to penalty orders imposed under the Uttar Pradesh Goods and Services Tax Act, 2017, following a search and seizure operation conducted under Section…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated June 15, 2018 passed under Section…