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 Sec 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.

Fact of the

Please become a Premium member. If you are already a Premium member, login here to access the full content.