Case Law Details
Case Name : Vk Electricals Vs Additional Commissioner Grade-2 Appeal-Ii And Another (Allahabad High Court)
Appeal Number : Writ Tax No. 957 of 2024
Date of Judgement/Order : 23/08/2024
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Vk Electricals Vs Additional Commissioner Grade-2 Appeal-Ii And Another (Allahabad High Court)
Allahabad High Court held that in case of excess stock found at the time of survey proceedings u/s. 73/74 of GST Act should be initiated. Accordingly, initiating proceedings u/s. 130 read with rule 120 unsustainable and liable to be quashed.Please become a Premium member. If you are already a Premium member, login here to access the full content.
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