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- Whether proceedings initiated under Section 130 of the CGST Act is valid for excess stock found during survey ?
Whether proceedings initiated under Section 130 of the CGST Act is valid for excess stock found during survey ?
TRT-2026-1429
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that survey was conducted at the business premises of the petitioner on 11.12.2018. It is also not in dispute that excess stock was found, which triggered the initiation of the present proceedings against the petitioner. On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act should be pressed in service and not procee.....
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