Ankit Kamboj Vs State of U.P. and Another
Date: December 15, 2023
Subject Matter
Section 129 Proceedings Invalid for Vehicle Transporting Only Chassis for Refurbishment
Summary
The present petition, filed under Article 226 of the Constitution, challenged proceedings initiated under Section 129 of the CGST Act. The High Court found the proceedings invalid because the order was not passed within seven days of notice and the v…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State. 2. Present petition under Article 226 of the Constitution of India has been filed by the petitioner being aggrieved by the proceedings initiated under Section 129 of the Central Goods and Services Tax Act, 2017 (herein…