GST Section 129 penalty proceedings cannot ensue from godown search & seizure

Gopi Chand Batra Traders Vs State of U.P. And 2 Others (Allahabad High Court) In the case of Gopi Chand Batra Traders vs. State of U.P. And 2 Others, the Allahabad High Court delivered a significant judgment regarding penalty imposition under Section 129 of the Uttar Pradesh Goods and Services Tax (GST) Act. This article provides a comprehensive analysis of the court’s decision and its implications. The writ petition stemmed from a penalty order issued under Section 129(3) of the Uttar Pradesh GST Act, 2017, following a search and seizure conducted at the business premises. However, citi...