Ganga Brick Field Umraipurwa Vs Additional Commissioner
Date: November 3, 2025
Subject Matter
Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.
Summary
The petitioner challenged an order dated July 31, 2025, confirming the initiation of proceedings under Section 130 (confiscation) read with Section 122 (penalty) of the GST Act. The proceedings were initiated following a survey of the petitioner's bu…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State – respondents. 2. The instant writ petition has been filed against the impugned order dated 31.7.2025 passed by the respondent no. 1 as well as the impugned order dated 15.10.2024 passed by the respondent no.2. 3. With the consent of the parti…