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 in question arose from a penalty order dated...