Regarding action to be taken by Vigilance/Enforcement units under Section 67 of the State Act

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....#2325;र, उत्तर प्रदेश। (वि0अनु०शा० अनुभाग, लखनऊ) दिनांक: 09 सितम्बर, 2022 समस्त अपर आयुक्त ग्रेड - 1, अपर आयुक्त ग्रेड - 2 (वि0अनु०शा०), संयुक्त आयु&#....

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....;, 2017 (प्रांतीय अधिनियम) की धारा - 67 के अर्न्तगत वि0अनु०शा० इकाइयों को किसी व्यापारिक प्रतिष्ठान/गोदाम की निरीक्षण, तलाशी एवं अभिग्रह&#....

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....न्दु संख्या - 09 में माननीय न्यायालय द्वारा निम्न अभिमत स्थिर किया गया है - Insofar as seizure of goods and demand of tax under Section - 129 of the Act is concerned, it is unbelievable that two (not one), authority of the Mobile Squad of Commercial Tax Department chose to act with negligence. The provision of Section - 129(3) of the Act could not be invoked to subject a godown premises to search and s....

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....#2352; टिप्पणी की गयी है जिसके सम्बन्ध में अलग से कार्यवाही प्रचलित है। अतः माननीय उच्च न्यायालय, इलाहाबाद द्वारा उक्त संदर्भित वा&#234....

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....406; इकाई के अधिकारियों द्वारा ही प्रांतीय अधिनियम की सुसंगत धाराओं के अन्तर्गत यथावश्यक अग्रिम कार्यवाही सुनिश्चित की जाए। सा&#2341....

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.... Joint Commissioners (Vigilance/Enforcement) / Deputy Commissioners (Vigilance/Enforcement), Assistant Commissioners/State Tax Officers (Mobile Squad/Vigilance/Enforcement), State Tax, Uttar Pradesh. Subject: Regarding action to be taken by Vigilance/Enforcement units under Section 67 of the State Act. Under the Uttar Pradesh Goods and Services Tax Act, 2017 (State Act), Vigilance/Enforcement units have been empowered under Section 67 to conduct inspection, search, and seizure of any business premises/warehouse, and Mobile Squad units have been empowered under Section 68 to examine goods in transit. In the matter of Writ Petition No. 57/2020 filed by S/s Mahavir Polyplast Pvt. Ltd. and connected Writ No. 56/2020, the Hon'ble C....