Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of M/s. Gopi Chand Batra Traders v. State of Uttar Pradesh [Writ Tax No. 1632 of 2018 dated February 23, 2024] quashed the Penalty Order and Appellate Order, holding that search and seizure of godown cannot result in penalty proceedings under Section 129 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
Writ Tax No. 1632 of 2018 dated February 23, 2024
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