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Case Law Details

Case Name : Shree Om Steels Vs Additional Commissioner and Ors. (Allahabad High Court)
Appeal Number : Writ Tax No. 1007 of 2022
Date of Judgement/Order : 19/07/2024
Related Assessment Year :
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Shree Om Steels Vs Additional Commissioner and Ors. (Allahabad High Court)

Summary: In Shree Om Steels v. Additional Commissioner, the Allahabad High Court ruled that confiscation proceedings under Section 130 of the Central Goods and Services Tax (CGST) Act cannot be initiated solely on the ba

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