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Goods cannot be seized from godown by invoking section 129 of CGST Act
Case Law Details
- Case Name
- Mahavir Polyplast Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Mahavir Polyplast Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax No. 57 of 2020 and Writ Tax No. 58 of 2020 dated August 6, 2022] quashed the orders of the GST officials for seizing the goods of the assessee inside the godown without jurisdiction. The court also directed the Commissioner Commercial Tax UP to look into the matter, and take appropriate action commensurate to the misconduct, if any.
Facts:
Mahavir Polyplast Pvt. Ltd. (“the Petitioner”) is a manufac...





