Search & Seizure — In the instant case, The contention of the learned counsel for the petitioner is that the order dated 25.9.2019 could not have been passed under Section 129(3) Uttar Pradesh Goods and Services Tax Act, 2017. He contends that the penalty could have been imposed only under Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017. Put up this case as fresh on 27.2.2020. — Krishna Group Vs. State of U.P. And 2 Others [2020] 21 TAXLOK.COM 108 (Allahabad)