Dinesh Kumar Pradeep Kumar Vs Additional Commissioner Grade 2
Date: July 25, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Piyush Agrawal
Subject Matter
Excess Stock proceedings should be under Sections 73 & 74 and not Section 130
Summary
The petitioner, engaged in trading cement and related goods, challenged an order regarding the confiscation of excess stock found during a survey on 24.08.2018, which was apparently based on eye measurement alone. - After an ex-parte order was passed…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Standing Counsel for the State respondents. 2. 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…