https://www.taxtmi.com/caselaws?id=771988 Excess stock found during inspection is stated to require action under the GST assessment and demand framework rather than confiscation under section 130. The note treats the earlier view as controlling and says that proceedings under section 130 are impermissible on these facts, because the proper course is to proceed under the assessment and demand provisions for determination of tax liability. It further records that the impugned confiscation orders were quashed and any deposited amount is to be refunded in accordance with law. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771988 Excess stock found during inspection is stated to require action under the GST assessment and demand framework rather than confiscation under section 130. The note treats the earlier view as controlling and says that proceedings under section 130 are impermissible on these facts, because the proper course is to proceed under the assessment and demand provisions for determination of tax liability. It further records that the impugned confiscation orders were quashed and any deposited amount is to be refunded in accordance with law. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771988