Excellentvision Technical Academy Pvt. Ltd. Vs State of U P
Date: May 20, 2024
Subject Matter
Department must record reasons in INS-01 before initiating search proceedings under Section 67
Summary
The case involves a writ petition challenging the search and seizure order, subsequent proceedings, and orders passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner challenges the authorization for search and s…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The instant writ petition under Article 226 of the Constitution of India challenges the search and seizure order dated January 4, 2018, the subsequent proceedings wherein the notice was issued on February 8, 2021 and the order dated September 1, 2021 passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter…