Gupta Mentha Oil Commission Agent Vs State of U.P
Date: May 7, 2024
Subject Matter
Search and seizure actions at a fixed business location do not warrant penalties under Section 129
Summary
In the case of **Gupta Mentha Oil Commission Agent vs. State of UP and Others**, the Allahabad High Court reviewed a penalty imposed under **Section 129(3)** of the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017. The penalty stemmed from a s…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, 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 June 23, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017…