Section 130 GST Confiscation Cannot Be Based Solely on Section 35 Record-Keeping Violations

Gospell Press Vs State of U.P. (Allahabad High Court) The Allahabad High Court heard a writ tax petition filed by Gospell Press challenging a notice issued on 17 September 2025 under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017, as well as a seizure order dated 6 September 2025 issued in Form GST INS-02 under Rule 139(7). The petitioner sought quashing of both actions and requested directions for refund of ₹91,74,527 and ₹1,24,00,000, allegedly recovered without jurisdiction under Section 74A(9). The petitioner argued that the notice under Section 130 could not be issu...