No Penalty leviable u/s 129 of GST Act on Search and Seizure at Godown: Allahabad HC [Read Order]

Can GST Department conduct search and seizure at a Godown and Impose Penalty without due reasons to believe? Know the Law Here
Allahabad High Court - Godown inspection - GST - Warehouse search - Uttar Pradesh - GST penalties - taxscan

“Section 129(3) of the Goods and Services Tax Act could not be invoked to subject a godown premises to search and seizure operation unmindful of the Act that no action was taken or contemplated under Section 67 of the Act, as that would have mandated existence of “reasons to believe”, to subject that premise to…

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