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Goods and Services Tax

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)
Date of Judgement/Order
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Advertisement 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...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,882

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