GST: Allahabad HC Allows Goods Release on Bank Guarantee Pending Hearing

Jai Shree Traders Vs State Of U.P (Allahabad High Court)

In the case Jai Shree Traders Vs State Of U.P. before the Allahabad High Court, the petitioner, Jai Shree Traders, challenged orders issued by the Uttar Pradesh GST authorities under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, concerning the detention and release of goods. The petitioner argued that the orders were issued by a Proper Officer, not an Adjudicating Authority, which, according to their counsel, restricts the scope of appeal under Section 107 of the Act. The petitioner sought to qua

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