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GUPTA MENTHA OIL COMMISSION AGENT vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Pranjal Shukla

Res. Counsel

C.s.c.

Petitioner / Applicant	GUPTA MENTHA OIL COMMISSION AGENT
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 8, 2024
Order No.	Writ Tax No. - 738 of 2024
Citation	2024(5) TAXREPLY 9623
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing for the State-respondent. 2. Instant writ petition arises out of penalty order dated June 23, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and the order passed in appeal dated May 7, 2019, under Section 107 of the Act. 3. In the present case, the proceedings under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') have been initiated subsequent to search of the business premises of the petitioner. 4. 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 reported in (2022 U.P.T.C. [VOL.112] - 1514) that search and seiz....