2024 (5) TMI 1263 - HC - GST

Seizure or detention memo at the stage of issuance of notice u/s 129(3) of U.P.G.S.T. Act, 2017 - penalty order is appellable or not - HELD THAT - On the request of learned counsel for the petitioner, put up as fresh on 21.5.2024.

Summary

The High Court of Allahabad heard a case regarding the seizure or detention memo under Section 129(1) of the U.P.G.S.T. Act, 2017. The revenue's counsel argued that elaboration of the memo is allowed at the notice issuance stage under Section 129(3). The penalty order is appealable, and a forum for appeal exists. The case was adjourned to be heard again on May 21, 2024.