GST Lien Invalid After Tax Payment and Return Filing: Allahabad HC

Smm Infratech Private Limited Vs State of U.P (Allahabad High Court)

In Smm Infratech Private Limited vs State of U.P., the Allahabad High Court addressed a writ petition filed under Article 226 of the Constitution of India challenging recovery actions initiated under Sections 62 and 79 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner sought quashing of recovery orders, withdrawal of liens on bank accounts, and a declaration that no amount was legally payable at the time of recovery. The petitioner contended that all requisite returns were filed and ta

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