GST demand quashed as confiscation under Section 130 held impermissible against registered dealer where discrepancy in stock was found
Case Details Court: High Court of Judicature at Allahabad Case Number: Writ Tax No. 1319 of 2024 Petitioner: M/s Dayal Product Respondents: Additional Commissioner Grade-2 and Another Date of Judgment: 19.02.2025 Neutral Citation: 2025:AHC:23801 Category of Dispute: Wrong invocation of confiscation provisions – Section 130 vs. Sections 73/74 (Demand of Tax & Penalty) Relevant Sections:…













