https://www.taxtmi.com/caselaws?id=771806 Where excess stock is found, proceedings should be taken under the GST assessment provisions for tax shortfall and penalty, not under confiscation provisions. The Allahabad HC noted its earlier ruling that Sections 73 and 74 of the UPGST Act apply in such cases, and that Section 130 proceedings cannot be initiated on that basis. As the State did not dispute that position, the action under Section 130 was not sustainable and the impugned orders were quashed. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771806 Where excess stock is found, proceedings should be taken under the GST assessment provisions for tax shortfall and penalty, not under confiscation provisions. The Allahabad HC noted its earlier ruling that Sections 73 and 74 of the UPGST Act apply in such cases, and that Section 130 proceedings cannot be initiated on that basis. As the State did not dispute that position, the action under Section 130 was not sustainable and the impugned orders were quashed. Case-Laws GST Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771806