Allahabad HC Raps GST Officers on Precedent Ignorance

Rajdhani Udyog Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court, in Rajdhani Udyog Vs State of U.P. and Others, dealt with the legality of proceedings initiated under Section 130 read with Section 122 of the GST Act. The petitioner argued that the business premises were surveyed in October 2019, leading to proceedings under Section 130, which relates to confiscation. However, the petitioner contended that the proper course should have been proceedings under Sections 73 or 74 concerning tax demand and recovery. Relying on earlier rulings, the petitioner claimed that the...