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All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown - (28 Feb 2024)

GOODS AND SERVICES TAX

Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a godown to search and seizure operation unmindful of the act that no action was taken or contemplated under Section 67 of the Act.

Tags : ALLAHABAD HIGH COURT   SECTION 129(3) OF UPGST ACT   SEARCH AND SEIZURE  

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