Proceedings u/s 130 Are Not Permissible Against Registered Person if Excess Stock is Found During Inspection
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- Last Updated on 31 January, 2025
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Case Details: Dee Control And Electric (P.) Ltd. v. Additional Commissioner Grade-2 - [2025] 170 taxmann.com 726 (Allahabad)
Judiciary and Counsel Details
- Piyush Agrawal, J.
-
Aditya Pandey for the Petitioner.
Facts of the Case
The petitioner was engaged in the business of manufacturing, trading and services of transformer as well as other electric parts. The business premises of the petitioner was surveyed/inspected under Section 67 by Special Investigation Branch and on basis of eye estimation, it was alleged that excess stock of material was found. Thereafter, the proceedings were initiated under Section 130 and it filed writ petition against the demand order.
High Court Held
The Honorable High Court noted that the survey was made on the business premises of the petitioner and it was alleged that excess stock was found. The Court noted that various Courts have already held in various cases that if excess stock is found, the proceedings under Section 73 or 74 will come into play rather than Section 130. Therefore, in the present case, the impugned order could not be sustained and same was liable to be quashed.
List of Cases Reviewed
- Dinesh Kumar Pradeep Kumar v. Additional Commissioner Grade 2 and Another [2024] 165 taxmann.com 166 (Allahabad) (Para 10) followed.
List of Cases Referred to
- S/S Dinesh Kumar Pradeep Kumar v. Additional Commissioner Grade 2 and Another Writ Tax No. 1082 of 2022 (para 4).
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