Case Law Details
Poddar Trading Company Vs Commissioner, Commercial Tax U.P. And Another (Allahabad High Court)
Introduction: The case of Poddar Trading Company vs. Commissioner in the Allahabad High Court revolves around the challenge to penalty orders imposed under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner contests the validity of the penalty proceedings initiated after a search and seizure operation.
Detailed Analysis:
1. Background: The petitioner challenges penalty orders dated June 15, 2018, and May 1, 2019, under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The penalty proceedings were initiated subsequent to a search and seizure operation conducted under Section 67 of the Act.
2. Legal Argument: The petitioner’s counsel relies on a judgment from a coordinate Bench of the Allahabad High Court in the case of Mahavir Polyplast Pvt. Ltd. v. State of U.P. The judgment highlights that penalty proceedings cannot be initiated when a search and seizure operation is conducted at the premises of the petitioner.
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