https://www.taxtmi.com/caselaws?id=771988 Excess stock detected under GST must be addressed through assessment and demand proceedings under sections 73 and 74 of the UPGST Act rather than confiscation proceedings under section 130. Invoking section 130 solely on the basis of excess stock is impermissible. Orders initiated under the confiscation provision were quashed, the petition succeeded, and any deposited amount was directed 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 detected under GST must be addressed through assessment and demand proceedings under sections 73 and 74 of the UPGST Act rather than confiscation proceedings under section 130. Invoking section 130 solely on the basis of excess stock is impermissible. Orders initiated under the confiscation provision were quashed, the petition succeeded, and any deposited amount was directed 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