GST Section 129 penalty proceedings cannot ensue from godown search & seizure

Gopi Chand Batra Traders Vs State of U.P. And 2 Others (Allahabad High Court)

In the case of Gopi Chand Batra Traders vs. State of U.P. And 2 Others, the Allahabad High Court delivered a significant judgment regarding penalty imposition under Section 129 of the Uttar Pradesh Goods and Services Tax (GST) Act. This article provides a comprehensive analysis of the court’s decision and its implications.

The writ petition stemmed from a penalty order issued under Section 129(3) of the Utt

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