Supreme Court: Breach of Contract is Not Cheating Unless Fraud Existed From the Outset  ||  Supreme Court: Specific Performance of an Agreement to Sell May be Denied After a Long Delay  ||  Supreme Court: Section 498A IPC Applies to Live-In Relationships in Nature of Marriage  ||  Supreme Court Awards Rs.83.38 Lakh to Child Left Paralysed, Stressing Impact on the Victim’s Future  ||  J&K and Ladakh High Court: Private Trust Cannot Oppose Wakf Takeover Without Legal Authority  ||  P&H HC: Courts Cannot Grant Protection to a Minor’s Live-In Relationship Prohibited By Law  ||  Chhattisgarh High Court: NEET OMR Tampering Allegations Cannot Rest on Mere Suspicion  ||  Allahabad High Court Upholds Conviction, Says a Reliable Dying Declaration Alone Can Sustain Guilt  ||  Bombay HC Criticises ITAT for Delays in Pronouncing Orders Beyond 90-Day Limit  ||  P&H High Court Criticises Punjab For Spending on Freebies and Ads While Delaying Employee Dues    

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