Case LawWrit Tax No. 1297 of 2023
Halder Enterprises Vs State of Uttar Pradesh
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- December 10, 2023
- Type:
- Writ Petition
- Members:
- SIDDHARTHA VARMA, SHEKHAR B. SARAF
Subject
Invoice & e-way bill establish taxpayer's ownership
Search, Seizure and Detention
Summary
The writ petition challenges the actions of the GST authorities regarding the detention of goods and the vehicle owned by the petitioner. The case revolves around the applicability of **Section 129** of the CGST Act, particularly whether the goods sh…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondents authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST A…