Vijay Trading Company Vs Additional Commissioner Grade-2
Date: August 20, 2024
Subject Matter
Excess stock proceedings should be conducted under Sections 73 or 74 as opposed to Section 130
Summary
In this case, a registered company engaged in the manufacture and sale of hardware goods challenged two orders related to their business. An inspection conducted on May 11, 2022, under Section 67 of the GST Act found excess stock at the petitioner&rs…
1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Standing Counsel for the State – respondents. 2. The instant writ petition has been filed challenging the impugned order dated 03.04.2024 passed by the respondent no. 1, the first appellate authority, as well as the impugned order dated 24.01.2023 passed by the respondent no. 2. 3…