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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.

        Excess stock found during survey cannot lead to proceedings u/s 130 of UPGST Act against registered dealer. As per HC, in cases of excess stock, tax determination proceedings u/ss 73 or 74 of UPGST Act are applicable instead of Section 130. Relying on precedent, HC quashed impugned orders initiating action u/s 130 for excess stock and allowed petition.

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