Allahabad HC quashes Estimation-Based Confiscation & Penalty, Citing Lack of Verification & Delay

Eco Plus Steels Pvt. Ltd. Vs State Of U.P. And 3 Others (Allahabad High Court)

In the case of Eco Plus Steels Pvt. Ltd. vs State of U.P. and 3 Others, the Allahabad High Court deliberated on the legality of confiscation and penalty under Section 130 of the CGST Act, 2017, and Section 122 of the Act, respectively, based solely on estimation without physical verification.

The crux of the matter lay in whether the mere presence of additional stock warranted confiscation and subsequent penalty. The Court observed an inord

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