Allahabad HC Orders Release of Seized Goods in GST Dispute with Bond & Guarantee

Cheminova India Limited Vs State of U.P. And 2 Others (Allahabad High Court)

Allahabad High Court heard a writ petition filed by Cheminova India Limited against an order requiring payment of ₹92,28,444 under Section 129(3) of the GST Act, 2017. The petitioner challenged the validity of the order, arguing that the authority lacked jurisdiction based on a 2018 circular issued by the Commissioner of Commercial Tax, Uttar Pradesh. It was contended that under various judicial precedents, authorities under Section 129 could not assess alleged undervaluation of goods. A

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