Additional Commissioner Grade-2 and another Vs Shree Om Steels (Supreme Court of India)
In, the Supreme Court dismissed the Special Leave Petition filed by the tax authorities against the judgment of the Allahabad High Court in matters concerning confiscation proceedings initiated under Section 130 of the UPGST Act against registered dealers allegedly found with excess stock during survey proceedings. The Supreme Court noted that a similar matter had already been dismissed on 15.04.2025 and, in view of that dismissal, the present SLPs were also dismissed.
The underlying dispute before the Allahabad High Court arose from survey and inspection proceedings conducted at the business premises of a registered dealer engaged in trading iron and steel. During inspection on 21.10.2020, the authorities alleged that excess stock was found which was not properly recorded in the books of account. Based on the survey, proceedings under Section 130 read with Section 122 of the UPGST Act were initiated, and the goods were confiscated. A notice dated 04.11.2020 was issued proposing confiscation of goods and levy of penalty, followed by an order dated 20.11.2020 imposing tax and penalty. The appellate authority dismissed the dealer’s appeal, following which writ petitions were filed before the High Court.
