No Confiscation Under Sec 130 for Excess Stock Found During Inspection: Allahabad HC

Vijay Trading Company Vs Additional Commissioner Grade-2 And Another (Allahabad High Court) Excess stock during the inspection/search proceeding cannot empower to initiate the proceeding under Section 130 for Confiscation of goods, Allahabad High Court In recent case of Vijay Trading Company Versus Additional Commissioner Grade-2 And Another (WRIT TAX No. – 1278 of 2024) Allahabad High Court, held that, excess stock during the inspection/search proceeding cannot empower to initiate the proceeding under Sec 130 for Confiscation of goods. Read SC Judgment: GST Proceedings Based on Excess ...