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GST- Faulty Initiation Renders Subsequent Proceedings Invalid: Allahabad HC

Case Law Details

Case Name
Wave Distilleries Breweries Ltd. Vs State Of U.P. And 2 Others (Allahabad High Court)
Date of Judgement/Order
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Wave Distilleries Breweries Ltd. Vs State Of U.P. And 2 Others (Allahabad High Court) Introduction: In a significant ruling, the Allahabad High Court declared the initiation of proceedings as invalid, leading to the automatic failure of consequential proceedings. The case, Wave Distilleries Breweries Ltd. vs. State of U.P. and Others, involves challenges to orders passed by the authorities related to the Excise Act. Detailed Analysis: 1. Petitioner’s Contentions: The petitioner, represented by Ms. Shivangi Tripathi, contested the impugned orders, highlighting discrepancies in the sampli...
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