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2025 (4) TMI 1650 - SCH - GSTValidity of assessment order - excess stock - confiscation of goods on the basis of eye measurement - it was held by High Court that This Court on various occasions has held that if the excess stock was found then the proceedings under Sections 73 74 of the UPGST Act will come into play and not proceedings under Section 130 read with Rule 122 of the Act. - HELD THAT - There are no reason to interfere with the impugned judgment; hence the present special leave petition is dismissed.
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