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TMI Blog2024 (6) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Uttar Pradesh Goods and Services Tax Act, 2017 have been initiated subsequent to search of the business premises of the petitioner. It has been categorically held by the coordinate Bench of this Court in MAHAVIR POLYPLAST PVT. LTD. VERSUS STATE OF U.P. AND 2 OTHERS [ 2022 (8) TMI 410 - ALLAHABAD HIGH COURT] that search and seizure of the godown cannot result in penalty proceedings under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') have been initiated subsequent to search of the business premises of the petitioner. 4. It has been categorically held by the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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