Section 129 Penalty Not Imposable pursuant to GST Search & Seizure

Gupta Mentha Oil Commission Agent Vs State of Up And 2 Others (Allahabad High Court)

In Gupta Mentha Oil Commission Agent vs. State of UP and Others, the Allahabad High Court quashed penalty orders imposed on the petitioner under Section 129(3) of the Uttar Pradesh Goods and Services Tax (UP GST) Act, 2017. The dispute arose when tax authorities conducted a search at the petitioner’s premises, subsequently imposing a penalty on June 23, 2018, which was upheld in an appeal decision on May 7, 2019. The petitioner contested these actions, arguing that a search operation sho

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