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Issues: Whether proceedings under Section 130 of the GST Act could be initiated where excess stock was found, or whether the matter had to be dealt with under the assessment provisions.
Analysis: The Court noted that the controversy was covered by its earlier decision holding that, where excess stock is found, proceedings under Section 73 and Section 74 of the UPGST Act are attracted and proceedings under Section 130 of the GST Act cannot be initiated. Since the State did not dispute this position, the impugned action under Section 130 could not be sustained.
Conclusion: Proceedings under Section 130 of the GST Act were held to be not maintainable in the facts of the case, and the impugned orders were quashed in favour of the assessee.
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