SC dismisses Revenue's SL Pagainst Allahabad HC judgment affirming no penalty order u/s 130 of the CGST Act for stock discrepancies found during surveys
Last updated: 09 October 2025
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Additional Commissioner Grade-2 & Another v. Dayal Product [Special Leave Petition (Civil) Diary No. 44119/2025, order dated September 01, 2025] held that where a stock discrepancy is discovered during the survey of a registered dealer, the initiation of confiscation and penalty proceedings under Section 130 of the GST Act is unsustainable. Such issues must be addressed through assessment and recovery proceedings under Sections 73 or 74. The SLP against the Allahabad High Court's judgment was dismissed, thereby upholding the High Court's view.
Citation :
Special Leave Petition (Civil) Diary No. 44119/2025, order dated September 01, 2025
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 78
downloaded 128 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
