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2025 (8) TMI 924
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.... Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Rakesh Ranjan Agrawal, learned Senior Advocate, assisted by Shri Nitin Kesharwani, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 25.11.2024 passed by the respondent no. 2 as well as th....
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.... hand is squarely covered by 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], which has been affirmed by the Apex Court in Additional Commissioner, Grade - 2 & Another Vs. M/s Vijay Trading Company [Special Leave Petition (Civil) Diary No. 5881/2025, decided on 04.04.2025]. He further submits that the af....
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.... surveyed, in which certain discrepancies were alleged to have been found and on the basis of the same, proceedings under section 130, read with section 122, of the GST Act were initiated against the petitioner. Section 35 of the GST Act clearly provides that every registered persons are required to keep and maintain at the principal place of business true and correct account of things as speci....
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....ct cannot be pressed into service. The issue in hand is not res integra. 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/....