Excess stock found during survey on 24.08.2018, proceedings ...

Excess stock found, proceedings initiated u/ss 73 & 74 of UPGST Act applicable, not Section 130. Previous ruling overturned. Order set aside.

Case Laws GST

August 1, 2024

Excess stock found during survey on 24.08.2018, proceedings initiated. Court held that if excess stock found, proceedings u/ss 73 & 74 of UPGST Act applicable, not Section 130 read with Rule 122. In previous case, Court ruled even if excess stock found, proceedings u/s 130 of UPGST Act cannot be initiated. Impugned order set aside, petition allowed.

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Excess stock found during survey on 24.08.2018, proceedings ...

Excess stock found, proceedings initiated u/ss 73 & 74 of UPGST Act applicable, not Section 130. Previous ruling overturned. Order set aside.

Case Laws GST

August 1, 2024

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