GST Proceedings Based on Excess Stock Must Follow Due Process: SC Upholds HC Order

Additional Commissioner Vs Vijay Trading Company (Supreme Court of India)

The dispute originated from a GST inspection conducted on 11 May 2022 at the business premises of the petitioner, a registered company engaged in manufacturing and selling hardware goods. The Special Investigation Branch (SIB) assessed the stock through eye estimation during the search under Section 67 of the GST Act and concluded that excess stock was present. Based on this finding, proceedings were initiated under Section 130 of the GST Act, culminating in orders passed by th

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