Section 130 of GST does Not Apply to Excess Stock Confiscation: Allahabad HC

Shree Om Steels Vs Additional Commissioner and Ors. (Allahabad High Court)

Summary: In Shree Om Steels v. Additional Commissioner, the Allahabad High Court ruled that confiscation proceedings under Section 130 of the Central Goods and Services Tax (CGST) Act cannot be initiated solely on the basis of excess stock discovered during a survey. The petitioner, M/s Shree Om Steels, challenged the confiscation of goods and penalties imposed following a survey under Section 67 of the CGST Act. The authorities initiated proceedings under Sections

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