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No GST Demand can be raised for excess stock during search under Section 130
Case Law Details
- Case Name
- J.T.Steel Traders Vs State of U.P. And 2 Others (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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J.T.Steel Traders Vs State of U.P. And 2 Others (Allahabad High Court)
The Hon’ble Allahabad High Court in J.T. Steel Traders v. State of U.P. and 2 Others [WRIT TAX No. 1154 of 2022 dated July 28, 2025] held that proceedings under section 130 of the GST Act cannot be initiated solely on the basis of finding excess stock during survey; instead, proceedings under sections 73 or 74 should be adopted.
Facts:
J.T. Steel Traders (“the Petitioner”) is a registered company engaged in the business of sale and purchase of steel coils and other steel items. On August 8, 2019, the Respond...
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