The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017...

The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search. .....

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