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GST Confiscation Invalid as Section 130 Used Instead of Sections 73/74 Procedure: Allahabad HC
Case Law Details
- Case Name
- Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2 And Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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...
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