Seizure order under UP GST Act deemed under IGST Act per Section 129 of Central GST Act.
Case-Laws
GST
Seizure order – Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – in the matter of seizure under the provisions of IGST Act the provisions of Central G.S.T. Act such as Section 129 would apply mutatis mutandis – the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P<\/p>\n
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