Section 129(3) Penalty Proceedings Invalid When Search & Seizure carried out at Petitioner’s Godown

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, 20...