Case LawWrit Tax No. 45 of 2021
Gail (India) Ltd Vs State of U.P. And 2 Others
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- November 16, 2025
- Type:
- Writ Petition
- Members:
- PIYUSH AGRAWAL
Subject
Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.
Search, Seizure and DetentionPenalty
Summary
The Allahabad High Court quashed the penalty and seizure orders against the petitioner, a Government of India undertaking, ruling that the transfer of old machinery between its own units (stock transfer) cannot be penalized under Section 129(3) of th…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1.Heard Mr. Nishant Mishra, learned counsel for the petitioner and learned ACSC for the respondent-State. 2. By means of present petition, the petitioner is assailing the order dated 15.10.2020. 3. Learned counsel for the petitioner submits that the petitioner is a Government of India undertaking engaged in the processing and distribution of…