Case Law Details
Case Name : Vk Electricals Vs Additional Commissioner Grade-2 Appeal-Ii And Another (Allahabad High Court)
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.
Facts- The petitioner is a registered Company and is engaged in the business of trading of electrical goods. On 14.9.2018, an inspection/search under section 67 of the GST Act was conducted at the business premises of the petit
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