Penalty can not be levied u/s 129(3) of GST Act when search & seizure carried out u/s 67
March 14, 2024
GST, High Courts
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section 67 of the Act – Allahabad High Court In a recent judgment, the Hon’ble Hon’ble High Court has set aside a penalty order passed u/s 129(3) of GST …