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. Additionally, the petitioner h...