Mahesh Kumar Bhawnani Vs State of U.P. And 2 Others
Date: December 2, 2025
Subject Matter
Confiscation proceedings initiated for surplus stock observed during a survey under Section 67 of the U.P. GST Act, 2017, are not permissible under law
Summary
The writ petition is allowed , and the impugned order dated 19.03.2025, which initiated confiscation proceedings and raised a demand, is set aside . This decision is primarily based on the clear violation of natural justice as the order was passed ex…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Sri Harsh Vedant Agarwal, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State. 2. In the present case, it has been stressed that the surplus stock observed during course of survey under Section 67 of the U.P. GST Act, 2017 may never be made subject to proceedings for confiscation. Yet, su…