[CGST Act] Tax Officers Expected to Know Law Laid Down by Higher Courts: Allahabad High Court

The petitioner, M/S Rajdhani Udyog, approached the court challenging the proceedings initiated under Section 130, read with Section 122 of the Goods and Services Tax (GST) Act. The dispute arose after a survey conducted at the petitioner’s business premises on 22nd October 2019. Following the survey, the GST authorities initiated proceedings under Section 130, which the petitioner contended were inappropriate. Instead, the petitioner argued that proceedings should have been initiated…