GST Act Section 130 confiscation impermissible in cases of excess stock: Allahabad HC

Raghuvansh Agro Farms Ltd Vs State of U.P. (Allahabad High Court) Summary: In the case of Raghuvansh Agro Farms Ltd vs State of U.P., the Allahabad High Court examined the legality of proceedings initiated under Section 130 read with Section 122 of the GST Act against the petitioner. The challenge was directed against two orders dated 25.12.2020 and 20.06.2019 passed by the respondent authorities. The petitioner contended that during a survey conducted on 22.01.2019, the authorities alleged the presence of excess stock without conducting any actual weight measurement. Based on this, proceeding...