Allahabad High Court Grants Interim Relief On Plea Challenging Order U/S 129 UPGST Act Claiming Asst Commissioner Was Not 'Proper Officer'

The Allahabad High Court granted interim relief under Section 129 of the Uttar Pradesh Goods and Services Tax (UPGST) Act, allowing a company to challenge an order without immediately paying the demanded tax. The court acknowledged the company’s right to appeal and challenge the order, delaying the enforcement of tax collection until the appeal process is completed. This ruling provides temporary relief to businesses facing disputed tax claims under UPGST.