Allahabad HC Set Aside GST Confiscation Proceedings for Wrongful Invocation of Section 130

State of U.P. Vs Additional Commissioner Grade-2 (Allahabad High Court) The Allahabad High Court decided a group of writ petitions involving the same issue, with Writ Tax No. 609 of 2024 treated as the lead case. The dispute arose after the business premises of the respondents were surveyed on 1 September 2022, during which certain discrepancies, including excess stock, were allegedly found. Based on the survey, the authorities initiated proceedings under Section 130 read with Section 122 of the GST Act. The respondents argued that such proceedings were not sustainable because, in cases of exc...