S/S Dinesh Kumar Pradeep Kumar vs. Additional Commissioner Grade 2 And Another
Held
The Court held that if excess stock is found, proceedings should be initiated under Sections 73 & 74 of the UPGST Act, not under Section 130. Proceedings under Section 130 are not permissible against a registered dealer for such issues.
Facts
The petitioner's business premises were surveyed, and excess stock was allegedly found based on eye measurement, leading to confiscation of goods. Subsequently, an ex-parte order was passed, which was upheld on appeal.
Key Issues
Whether proceedings under Section 130 of the UPGST Act are appropriate for excess stock found during a survey, or if Sections 73 & 74 should be invoked.
Sections Cited
Section 67, Section 30, Rule 32, Section 73, Section 74, Section 35 (3), Section 130, Rule 122, Section 122, Section 169
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC:119139 Court No. - 2 Case :- WRIT TAX No. - 1082 of 2022 Petitioner :- S/S Dinesh Kumar Pradeep Kumar Respondent :- Additional Commissioner Grade 2 And Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C., Ravi Shanker Pandey, Standing Counsel Hon'ble Piyush Agrawal,J.
Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Standing Counsel for the State respondents.
By means of present writ petition, the petitioner has assailed the order dated 24.03.2022 passed by the respondent no.1 in GST Appeal No.28/2020, Assessment Year 2018-19. 3. Learned counsel for the petitioner submits that the petitioner is engaged in the business of trading of Cement, Mauram and Saria. He further submits that on 24.08.2018, petitioner's business premises has been surveyed and only on the basis of eye measurement, it was held that the stock was excess and the goods were confiscated. Thereafter, notice was issued and the ex-parte impugned order was passed on 23.02.2019 against which the petitioner preferred an appeal, which was also dismissed by the impugned order dated 24.03.2022. He further subm
The judgment continues below.
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