https://www.taxtmi.com/caselaws?id=777977 Proceedings under section 130 read with section 122 of the Uttar Pradesh GST Act were found unsustainable where the dispute concerned alleged excess stock, because the controversy was already covered by the ruling in Vijay Trading Company as affirmed by the Supreme Court. The Court held that the respondents could not displace that legal position, so the confiscation and penalty orders could not be sustained. The impugned orders were quashed, and the petitioner was held entitled to refund of the deposited amount with interest at 4% per annum. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777977 Proceedings under section 130 read with section 122 of the Uttar Pradesh GST Act were found unsustainable where the dispute concerned alleged excess stock, because the controversy was already covered by the ruling in Vijay Trading Company as affirmed by the Supreme Court. The Court held that the respondents could not displace that legal position, so the confiscation and penalty orders could not be sustained. The impugned orders were quashed, and the petitioner was held entitled to refund of the deposited amount with interest at 4% per annum. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777977