Section 130 GST Act Proceedings Apply not apply to Unaccounted Stock Found During Survey: HC

Shree Om Steels Vs Additional Commissioner Grade-2 And Another (Allahabad High Court)

The Allahabad High Court quashed the orders passed against Shree Om Steels by the Additional Commissioner and Assistant Commissioner of Commercial Tax in Etawah under the UPGST Act. The company, engaged in trading iron and steel, had its goods confiscated and was penalized following a survey in October 2020. The court ruled that the initiation of proceedings under Section 130 of the UPGST Act was inappropriate as it should only be applied post-supply, and not merely on the basis of unaccou

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