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2024 (3) TMI 785 - HC - GSTPenalty proceedings u/s 129(3) of UPGST Act - search and seizure is carried out at the godown - subsequent to search and seizure carried out under Section 67 of the Act penalty proceedings have been launched - HELD THAT - There does not seem to be any controversy with regard to the facts as penned in the writ petition with regard to the imposition of the penalty under Section 129 (3) of the Act in spite of there being search and seizure carried out under Section 67 of the Act. The entire proceedings that have been initiated have no feet to stand and accordingly the impugned orders dated June 15 2018 and May 1 2019 are quashed and set aside - Petition allowed.
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