Excess Stock Proceedings Must Be Under GST Sections 73/74, Not Section 130: Allahabad HC

Tru Sound Pvt Ltd Vs State of Uttar Pradesh And 2 Others (Allahabad High Court) In the case of Tru Sound Pvt Ltd Vs State of Uttar Pradesh & Others, the Allahabad High Court examined writ petitions challenging impugned orders passed by the Deputy Commissioner, SIB, Noida, and the Additional Commissioner (Appeal-I), Noida, under the UP GST Act. The petitioner’s business premises were surveyed on 28.01.2020, during which alleged excess stock was identified without a Panchnama being drawn. Subsequent notices under Sections 130 read with 122 of the UP GST Act were issued, and the petitione...