https://www.taxtmi.com/highlights?id=78806 The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search. en-us Tue, 25 Jun 2024 08:38:05 +0530 Tue, 25 Jun 2024 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78806 The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search. Highlights GST Tue, 25 Jun 2024 08:38:05 +0530 https://www.taxtmi.com/highlights?id=78806