Survey Excess Stock Cannot Trigger Confiscation Proceedings Automatically: Allahabad HC

Mahesh Kumar Bhawnani Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an ex-parte order dated 19.03.2025 passed under the U.P. GST Act, 2017, whereby confiscation proceedings were initiated and a demand of ₹2,09,668 was raised for the tax period April 2024 to October 2024. The petitioner contended that surplus stock found during a survey under Section 67 of the U.P. GST Act could not be made the subject matter of confiscation proceedings, yet such action was taken without jurisdiction. It was further urged that the impugned...