Eye Estimated Excess Stock Cannot Trigger GST Section 130 Confiscation: SC

Additional Commissioner Vs . PP Polyplast Pvt. Ltd. (Supreme Court of India)

Excess Stock Found on Estimation Cannot Trigger Confiscation: Courts Rule Correct Procedure Under Sections 73/74; Confiscation Proceedings Invalid When Stock Discrepancy Is Based on Eye Estimation, Hold Courts; GST Authorities Must Use Sections 73/74 for Excess Stock; Section 130 Not Applicable Without Intent to Evade; Survey-Based Excess Stock Cannot Justify Section 130 Action, Supreme Court Declines Interference; Improper Invocation of Section 130 Quashed: Courts Emphasize Mandatory Assessment Fr

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