GST Confiscation Proceedings Quashed as Stock Discrepancy Must Be Examined Under Sections 73/74

Juhi Alloys Private Limited Vs State of Up And 3 Others (Allahabad High Court) The Allahabad High Court allowed the writ petition filed by Allahabad High Court against orders imposing tax, penalty, and fine under Sections 130 and 122 of the GST Act. The dispute arose after a search conducted on 13/14.03.2018 at the petitioner’s factory, where discrepancies relating to raw materials and semi-finished and finished goods were allegedly found. A confiscation order dated 22.11.2018 had earlier been quashed by the High Court in a previous round of litigation without remanding the matter back to th...