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Section 130 GST Confiscation Cannot Be Based Solely on Section 35 Record-Keeping Violations
Case Law Details
- Case Name
- Gospell Press Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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 ...
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