Excess stock found during inspection triggered proceedings u/s ...

Excess stock triggers wrong proceedings under GST Act; Court quashes order and directs initiating proper proceedings.

Case Laws GST

August 28, 2024

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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Excess stock found during inspection triggered proceedings u/s ...

Excess stock triggers wrong proceedings under GST Act; Court quashes order and directs initiating proper proceedings.

Case Laws GST

August 28, 2024

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