https://www.taxtmi.com/caselaws?id=451004 HC quashed penalty proceedings under Section 129(3) of UP GST Act, finding the search and seizure under Section 67 conducted without proper jurisdiction. The court determined that authorities lacked valid reasons to believe and improperly targeted an immovable property. Consequently, the penalty orders were set aside without imposing costs. en-us Mon, 11 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451004 HC quashed penalty proceedings under Section 129(3) of UP GST Act, finding the search and seizure under Section 67 conducted without proper jurisdiction. The court determined that authorities lacked valid reasons to believe and improperly targeted an immovable property. Consequently, the penalty orders were set aside without imposing costs. Case-Laws GST Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451004