Case Law Details
Case Name : Elica Sales And 2 Others Vs State of U.P. And 3 Others (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Elica Sales And 2 Others Vs State of U.P. And 3 Others (Allahabad High Court)
In the case of Elica Sales and others vs. State of U.P., the Allahabad High Court dismissed the petition challenging a GST demand of ₹37.01 lakh under Section 129(3) of the UPGST Act. The petitioners, registered dealers, faced a seizure order for goods valued at ₹31.52 lakh, which were found to be missing essential documents like tax invoices and e-way bills during a physical verification on June 10, 2022. Despite the petitioners’ appeal against the seizure order, the appellate authority upheld
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