Search and Seizure of a godown cannot lead to penalty

Last updated: 04 July 2024

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The Allahabad High Court has ruled that the search and seizure of a godown cannot result in penalty proceedings under Section 129 of the CGST Act. The court quashed penalty and appellate orders against M/s. Gopi Chand Batra Traders, stating the proceedings were unjustified. Consequently, the authorities were directed to refund the tax and penalty previously deposited by the petitioner.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5711_gopi_chand_batra_traders.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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