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No Confiscation Under Sec 130 for Excess Stock Found During Inspection: Allahabad HC
Case Law Details
- Case Name
- Vijay Trading Company Vs Additional Commissioner Grade-2 And Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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.
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