Section 130 Cannot Be Used for Excess Stock Detected in GST Survey: Allahabad HC

State of U.P. Vs Additional Commissioner Grade-2 (Allahabad High Court) The High Court considered multiple connected writ petitions challenging orders dated 31.03.2023 and 03.04.2023. With consent of parties, all petitions were decided together, treating Writ Tax No. 609 of 2024 as the leading case. The matters were finally disposed of without exchange of affidavits. The core issue arose from a survey conducted at the business premises of the respondents on 01.09.2022, during which certain discrepancies were allegedly found. Based on the survey findings, proceedings were initiated under Sectio...