Section 130 CGST Not Invokable for Excess Stock: Allahabad HC

Maa Amila Coal Depot Vs State of Uttar Pradeh And 2 Others (Allahabad High Court) Allahabad High Court rules that confiscation and penalty proceedings cannot be initiated under Section 130 of the CGST Act in cases where excess stock is found; directs for refund of amount already deposited The Hon’ble Allahabad High Court in the case of M/s Maa Amila Coal Depot v. State of U.P. and Ors [Writ Tax No. 1772 of 2025, dated May 30, 2025] held that proceedings under Section 130 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) cannot be initiated in cases where excess stock is fo...