Stock Discrepancy Cases Require Sections 73/74, Not 130 of CGST Act

Dayal Product Vs Additional Commissioner (Allahabad High Court)

The Allahabad High Court heard a writ petition filed against the orders passed by the Additional Commissioner, Grade-2, Kanpur, and respondent no. 2 under Section 130 of the GST Act. The petitioner, engaged in the purchase and sale of hosiery goods, contended that on 29.05.2018, an inspection was conducted at its business premises by the Special Investigation Branch using visual estimation rather than physical measurement. Based on this inspection, proceedings under Section 130 of the GST Act were initiated, followed b

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