S/S Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)
In the case of S/S Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2, the Allahabad High Court reviewed a decision regarding the confiscation of goods following a GST survey at the petitioner’s business premises. The petitioner, engaged in the trade of cement and related materials, argued that the confiscation of goods based on an eye measurement during the 2018 survey was unjustified. The petitioner contested the proceedings, asserting that any excess stock discovered should have been addressed under Sections 73 and 74 of the UPGST Act, which deal with the determination of tax liabilities, rather than Section 130, which relates to confiscation. The Court supported this view, citing a similar case (M/s Shree Om Steels) and other precedents where it was held that excess stock alone does not justify confiscation under Section 130 without proper tax determination under Sections 73 or 74. The High Court ultimately set aside the impugned order, ruling in favor of the petitioner. Also Read: Section 130 GST Proceedings Inapplicable for Excess Stock Found During Survey
Cases Referred: M/s Maa Mahamaya Alloys Pvt. Ltd. Vs. State of U.P. & 3 Others [Writ Tax No. 31/2021, decided on 23.03.2023] and Metenere Limited Vs. Union of India & Another [2020 NTN (74) 574]
