https://www.taxtmi.com/caselaws?id=781547 Proceedings under Section 130 of the Uttar Pradesh GST Act, 2017 could not be initiated merely for an alleged breach of Section 35 unless the Department had first determined tax liability under Sections 73 or 74. The High Court held that a notice issued under Section 122 read with Section 130, without such prior determination, lacked jurisdiction. Because the foundation of the action was without authority of law, the connected seizure order was also unsustainable and was quashed, while the Department was left free to proceed afresh in accordance with law. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781547 Proceedings under Section 130 of the Uttar Pradesh GST Act, 2017 could not be initiated merely for an alleged breach of Section 35 unless the Department had first determined tax liability under Sections 73 or 74. The High Court held that a notice issued under Section 122 read with Section 130, without such prior determination, lacked jurisdiction. Because the foundation of the action was without authority of law, the connected seizure order was also unsustainable and was quashed, while the Department was left free to proceed afresh in accordance with law. Case-Laws GST Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781547