Excess Stock Should Be Addressed under Sections 73 & 74 GST Act, Not Section 130: Allahabad HC

S/S Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) In the case of S/S Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2, the Allahabad High Court reviewed a decision regarding the confiscation of goods following a GST survey at the petitioner’s business premises. The petitioner, engaged in the trade of cement and related materials, argued that the confiscation of goods based on an eye measurement during the 2018 survey was unjustified. The petitioner contested the proceedings, asserting that any excess stock discovered should have...