Supreme Court: Parents’ Loss Cannot Be Measured With Arithmetical Precision  ||  Supreme Court: Registered Sale Deed Remains Valid Despite Minor Attestation Discrepancies  ||  Calcutta High Court: Section 107 BNSS Property Attachment Cannot be Used as a Recovery Tool  ||  Ker HC: Elected Representatives Must Swear by God or Affirm, Cannot Invoke Specific Deities in Oath  ||  Rajasthan High Court: Ward Delimitation Must Rely on Population, Not Voter Count  ||  SC: Readiness for Agreement Execution Must be Proven From Agreement Date, Not Only After Suit Filing  ||  Supreme Court: Long Gap Without Similar Criminal Conduct May Mitigate Sentence  ||  Supreme Court: Loss of Right Leg Constitutes 100% Functional Disability for a Mason  ||  Del HC Orders Fresh All India Tennis Association Elections by Sept 30, Sets Timeline for Amendments  ||  Bombay High Court Permits 26-Week Pregnancy Termination Due to Fetal Anomalies, Financial Hardship    

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