Excess Stock During Survey Cannot Trigger GST Section 130 Action: Allahabad HC

Nikhil Trade & Exports Vs Addititional Commissioner Grade-2 (Allahabad High Court) The writ petition challenged two impugned orders dated 25.11.2024 and 24.05.2025 passed by the respondent authorities. The matter was heard with the consent of parties and decided finally without exchange of affidavits. The petitioner contended that its business premises were surveyed on 23.02.2024, following which proceedings under Section 130 read with Section 122 of the GST Act were initiated. It was argued that the allegation of excess stock was made without actual weighment at the time of survey. The pe...