GST Seizure under Section 130 Invalid When Demand Lies Under 73/74: Allahabad HC

Santosh Pigment And Chemical Industries Pvt Ltd Vs State of Up (Allahabad High Court) The Allahabad High Court, in Santosh Pigment And Chemical Industries Pvt Ltd Vs State of UP, ruled that the GST authorities improperly initiated confiscation proceedings under Section 130 (read with Section 122) of the GST Act against the petitioner for alleged excess stock found during a survey. The petitioner’s business premises were surveyed on July 28, 2023, where stock was purportedly assessed by eye measurement, leading to the confiscation order dated October 21, 2023, and a subsequent appellate o...