Gospell Press Vs State of U.P.
Date: November 12, 2025
Subject Matter
Section 130 cannot be invoked for alleged violations of stock and accounts maintenance (Section 35) without first determining the tax liability under Section 73 or 74
Summary
The High Court allowed the writ petition, quashing the notice issued under Section 130 of the UPGST Act, 2017, and the underlying seizure order. The Court ruled that the proceedings initiated against the petitioner were without jurisdiction because S…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Shri Prashant Kumar along with Shri Sarvesh Kumar Tiwari and Ms. Fuhar Gupta, learned counsel for the petitioner as well as learned Standing Counsel for the State respondents. 2. This writ tax has been filed by the petitioner with following main prayer(s): “i. To issue a writ, order or direction in the nature of certiorari quashing the…