2024 (5) TMI 718

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..... t in Mahavir Polyplast Pvt. Ltd. Vs. State of U.P. and 2 others [ 2022 (8) TMI 410 - ALLAHABAD HIGH COURT ] and judgment of this Court in Poddar Trading Company vs. Commissioner, Commercial Tax, U.P. [ 2024 (3) TMI 785 - ALLAHABAD HIGH COURT ] that search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act. The present proceedings are not justified, and acco .....

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..... e Act have been initiated subsequent to search of the business premises of the petitioner. 4. It has been categorically held by a coordinate Bench of this Court in Mahavir Polyplast Pvt. Ltd. Vs. State of U.P. and 2 others reported in (2022 U.P.T.C. [VOL.112] - 1514) and judgment of this Court in Poddar Trading Company vs. Commissioner, Commercial Tax, U.P. reported in (2024) 17 Centax 48 (All.) t .....

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