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GST - Highlights / Catch Notes

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Penalty proceedings u/s 129(3) of UPGST Act - search and seizure ...

Case Laws     GST

March 18, 2024

Penalty proceedings u/s 129(3) of UPGST Act - search and seizure is carried out at the godown - The High court, referring to a previous judgment, concluded that the penalty proceedings were initiated without proper jurisdiction and thus quashed the impugned orders.

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