GST: Search & seizure of godown cannot result in Section 129 penalty proceedings

Fateh Chand Bhagwan Das Vs Additional Commisionerr Grade-2 (Appeal) -2 Commerrcial Tax (Allahabad High Court)

In a significant ruling, the Allahabad High Court has quashed the penalty proceedings under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, following a search and seizure operation at a business premise. The case, titled Fateh Chand Bhagwan Das Vs Additional Commissioner Grade-2 (Appeal) -2 Commercial Tax, highlights the legal limitations of penalty imposition under the GST framework.

Detailed Analysis

The writ petition i

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