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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Initiation of proceedings under UPGST Act after survey finding excess stock deemed impermissible, SLP dismissed following prior dismissal</h1> Initiation of proceedings under the UPGST Act following a survey that discovers alleged excess stock is addressed: the matter recognises a legal position ... Initiation of proceedings u/s 130, read with section 122 of the UPGST Act - case of the petitioner is that once the survey was conducted and alleged excess stock was found, then sections 73 & 74 of the UPGST Act come into play - it was held by High Court that 'this Court has specifically held that even if excess stock is found, the proceedings under section 130 of the UPGST Act cannot be initiated.' HELD THAT:- A similar matter has been dismissed by this Court in ADDITIONAL COMMISSIONER GRADE 2, (APPEAL) & ANR. VERSUS M/S. PP POLYPLAST PVT. LTD. [2025 (5) TMI 1442 - SC ORDER] - In view of the dismissal of the said order, this SLP(s) is/are dismissed. Outcome: Special Leave Petition dismissed on the ground of similar matter dismissed.

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