The High Court addressed penalty u/s 129(3) of the Uttar Pradesh ...

Penalty proceedings under GST Act initiated after premises search deemed unjustified by High Court. Orders quashed.

Case Laws GST

June 25, 2024

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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The High Court addressed penalty u/s 129(3) of the Uttar Pradesh ...

Penalty proceedings under GST Act initiated after premises search deemed unjustified by High Court. Orders quashed.

Case Laws GST

June 25, 2024

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