Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved