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HomeGSTAllahabad HC Quashes GST Confiscation Proceedings Over ‘Excess Stock’; Says Section 130...

Allahabad HC Quashes GST Confiscation Proceedings Over ‘Excess Stock’; Says Section 130 Can’t Be Invoked

GST

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By Mariya Paliwala
Allahabad HC Quashes GST Confiscation Proceedings Over ‘Excess Stock’; Says Section 130 Can’t Be Invoked

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The Allahabad High Court has set aside GST confiscation proceedings holding that the authorities wrongly invoked Section 130 of the GST Act on the basis of alleged excess stock found during a business-premises survey. The bench of Justice Piyush Agrawal, deciding the matter with consent of the parties and without requiring affidavits, ruled that the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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