Excess Stock Not Subject to Confiscation under GST Section 130: Allahabad HC

Raj Steel Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court has quashed a confiscation order issued against Raj Steel under Section 130 of the Goods and Services Tax (GST) Act, stemming from the discovery of excess stock. The Court affirmed that such situations should be addressed through proceedings under Section 73 or 74 of the UPGST Act, rather than draconian confiscation measures. The writ petition challenged orders dated September 7, 2024, and February 5, 2020, both issued under Section 130 of the GST Act. The petitioner’s counsel argued that the case was dir...