Proceedings u/s. 130 cannot be put in service if excess stock found at time of survey: Allahabad HC

Kanha Detergent Pvt Ltd Vs Additional Commissioner Grade-2 And Another (Allahabad High Court) Allahabad High Court held that if excess stock is found at the time of survey, then proceedings under sections 73/74 of the GST Act should be pressed in service and not proceedings under section 130 of the GST Act Facts- The petitioner is a registered Company and is engaged in the business of manufacture and sale of detergent powder and cake. On 26.6.2019, an inspection/search u/s. 67 of the GST Act was conducted at the business premises of the petitioner by the SIB and the stock was assessed on the b...