https://www.taxtmi.com/caselaws?id=778501 Confiscation proceedings under Section 130 of the GST Act were held unjustified on the facts arising from a survey and stock-verification dispute, where the matter should have been dealt with under the assessment and demand framework in Sections 73 and 74. The Court applied its earlier ruling in Vijay Trading Company, which had also been affirmed by the Supreme Court, and noted that the legal position was not disputed by the State. The impugned orders were quashed, and relief was granted to the taxpayer. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778501 Confiscation proceedings under Section 130 of the GST Act were held unjustified on the facts arising from a survey and stock-verification dispute, where the matter should have been dealt with under the assessment and demand framework in Sections 73 and 74. The Court applied its earlier ruling in Vijay Trading Company, which had also been affirmed by the Supreme Court, and noted that the legal position was not disputed by the State. The impugned orders were quashed, and relief was granted to the taxpayer. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778501