Confiscation of Goods - Goods and Services Tax - GST

Sir, Search u/s 132 was conducted by the Income Tax Department and found there was excess stock available in the premises. The assessee has admitted the same as income under Income Tax Act and paid relevant taxes there in. Now, the GST department says that since the goods were not accounted for in the books of accounts, the same is liable for confiscation under Sec 130 of GST Act . Is this valid? I am of the view that GST Department cannot directly rely on the Search conducted by the Income Tax Department and they have to make independent enquiry and issue proper notice u/s 67(2) of GST Act before resorting to confiscation under GST Act . Is my view correct.