2025 (5) TMI 634

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....1. Heard Shri Gauransh Mishra, along with Shri Amit Yadav, learned counsel holding brief of Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 19.06.2020 passed by the respondent no. 3, the first appellate authority,....

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....e been initiated. In support of his submissions, he has placed reliance on the judgement of this Court in M/s Vijay Trading Company Vs. Additional Commissioner & Another [Writ Tax No. 1278/2024, decided on 20.08.2024] and S/s Dinesh Kumar Pradeep Kumar Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1082 of 2022, decided on 25.07.2024]. He prays for allowing the writ petition. 4.....

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....not be put to service if excess stock is found at the time of survey. 7. This Court in M/s Vijay Trading Company (supra) has categorically held that the proceedings under section 130 of the GST Act cannot be put to service in case excess stock is found at the time of survey. The said judgement of this Court has been affirmed by the Apex Court in Special Leave Petition (Civil) Diary No. 5881/202....