9911796707
TMI Blog2025 (2) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... in hand is no more res integra. This Court in various cases has held that at the time of survey, if some discrepancy in stock is found against the registered dealer, then the proceedings under sections 73/74 of the GST Act ought to have been initiated, instead of section 130 of the GST Act. Reference may be had to S/s Dinesh Kumar Pradeep Kumar [2024 (8) TMI 71 - ALLAHABAD HIGH COURT], S/s J.H.V. Steels Limited [2024 (10) TMI 1450 - ALLAHABAD HIGH COURT] and M/s PP Polyplast Private Limited [2024 (8) TMI 144 - ALLAHABAD HIGH COURT]. Conclusion - At the time of survey, if some discrepancy in stock is found against the registered dealer, then the proceedings under sections 73/74 of the GST Act ought to have been initiated, instead of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gement & order dated 15.03.2019. He further submits that in Writ Tax No. 618/2018, the confiscation order dated 22.11.2018 was quashed. He further submits that in Writ Tax No. 619 of 2018 (Rimjhim Ispat Limited Vs. State of U.P. & Others), this Court has remanded the matter back to the concerned authority to adjudicate on the question of confiscation afresh, but in the case of the petitioner's Writ Tax No. 618/2018 (Juhi Alloys Private Limited Vs. State of U.P. & Others), no such order of remand was passed by this Court after quashing the confiscation order dated 22.11.2018. He further submits that thereafter, a fresh show cause notice was issued to the petitioner on 18.10.2019 under section 130 of the GST Act, read with section 122 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the petitioner or to decide the confiscation of the seized goods under section 130 of the GST Act. In support of his submissions, he has placed reliance on the judgements of this Court in S/s J.H.V. Steels Limited Vs. Union of India & Others [2024 (12) ADJ 99], S/s Dinesh Kumar Pradeep Kumar Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1082 of 2022, decided on 25.07.2024] and M/s PP Polyplast Private Limited Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1183/2024, decided on 30.07.2024]. Per contra, learned ACSC supports the impugned orders and submits that the proceedings have rightly been initiated against the petitioner. After hearing learned counsel for the parties, the Court has perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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