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2024 (5) TMI 604 - ALLAHABAD HIGH COURTPenalty order u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - penalty order subsequent to search and seizure of the godown - HELD THAT:- In the present case, the proceedings under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 have been initiated subsequent to search of the business premises of the petitioner. It has been categorically held by the coordinate Bench of this Court in Mahavir Polyplast Pvt. Ltd. Vs. State of U.P. and 2 others [2022 (8) TMI 410 - ALLAHABAD HIGH COURT] that search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act. The present proceedings are not justified, and accordingly, the impugned orders dated June 23, 2018 and May 7, 2019 are quashed and set aside - petition allowed.
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