Search and Seizure of a godown cannot lead to penalty


Quick Summary
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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Bimal Jain
Published in GST
Views : 241
downloaded 304 times

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