GST DAILY – 342 : Confiscation of goods on basis of eye measurement during survey couldn’t be basis to initiate sec. 130 proceedings: HC

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Confiscation of goods on basis of eye measurement during survey couldn’t be basis to initiate sec. 130 proceedings: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Dinesh Kumar Pradeep Kumar V/s Additional Commissioner Grade 2, State Tax, decided on 25-7-2024

👉 Issue:-

✔️ Can goods be confiscated on the basis of mere eye measurement estimation?

👉 The Hon’ble High Court Judgement:-

✔️ Where stock of goods of assessee was held to be in excess and goods were confiscated, proceedings under sections 73 of 74 should have been initiated against assessee, however in instant case proceedings under section 130 was initiated and impugned order was passed, same could not be sustained.

Section 67, read with section 130, of Central Goods and Services Tax Act, 2017