All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown - 28.02.2024

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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