Excess stock found during inspection triggered proceedings u/s 130 read with Section 122 of UP GST Act....

Excess stock found during inspection triggered proceedings u/s 130 read with Section 122 of UP GST Act. Court held that if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130 read with Rule 120. Impugned order passed u/s 130 read with Section 122 for excess stock cannot be sustained and is quashed. Petition allowed. .....

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