Allahabad HC Dismisses Petition Against GST Demand as Petitioner Fails to Submit Documents

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 the demand, ...