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Section 130 proceedings cannot be invoked for excess stock found during survey: Allahabad HC
Case Law Details
- Case Name
- Ganga Brick Field Umraipurwa Vs Additional Commissioner (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Ganga Brick Field Umraipurwa Vs Additional Commissioner (Allahabad High Court)
The writ petition was filed challenging two orders dated 31 July 2025 and 15 October 2024 passed by the authorities. With the consent of both sides, the Court proceeded to decide the petition without calling for affidavits. The petitioner argued that its business premises were surveyed on 27 May 2024, and based on that survey, proceedings under Section 130 read with Section 122 of the GST Act were initiated. It was contended that the authorities should have proceeded under Sections 73 or 74, and therefore the procee...
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