Allahabad HC Quashes CGST Act Section 130 Proceedings for Excess Stock

Dee Control And Electric Private Ltd Vs Additional Commissioner Grade-2 And Another (Allahabad High Court) Allahabad High Court quashed proceedings under Section 130 of the U.P. Goods and Services Tax Act (UPGST) against Dee Control and Electric Private Ltd. The case stemmed from a survey conducted by the Special Investigation Branch (SIB) on October 25, 2018, where authorities claimed to have found excess stock through visual estimation. Based on this, proceedings were initiated under Section 130, leading to tax and penalty assessments. The petitioner challenged this action, arguing that as a...