GST Confiscation Invalid as Section 130 Used Instead of Sections 73/74 Procedure: Allahabad HC

Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) The Allahabad High Court examined a writ petition challenging an order dated 24.03.2022 passed in a GST appeal for Assessment Year 2018–19. The petitioner, engaged in trading of cement and related materials, contended that during a survey conducted on 24.08.2018 under Section 67 of the UPGST Act, the authorities alleged excess stock based on eye estimation and proceeded to confiscate the goods. A notice was issued, and an ex-parte order dated 23.02.2019 was passed, which was later upheld in appea...