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TMI Blog2025 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Amit Yadav, learned counsel holding brief of Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 19.06.2020 passed by the respondent no. 3, the first appellate authority, as well as the impugned order dated 20.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, he has placed reliance on the judgement of this Court in M/s Vijay Trading Company Vs. Additional Commissioner & Another [Writ Tax No. 1278/2024, decided on 20.08.2024] and S/s Dinesh Kumar Pradeep Kumar Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1082 of 2022, decided on 25.07.2024]. He prays for allowing the writ petition. 4. Per contra, learned Additional Chief Standing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of survey. 7. This Court in M/s Vijay Trading Company (supra) has categorically held that the proceedings under section 130 of the GST Act cannot be put to service in case excess stock is found at the time of survey. The said judgement of this Court has been affirmed by the Apex Court in Special Leave Petition (Civil) Diary No. 5881/2025 (Additional Commissioner, Grade - 2 & Another Vs. M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act. Once the Act specifically contemplates that action to be taken, then the provision of section 130 of the GST Act cannot be pressed into service. 9. In view of the above as well as the judgements of this Court in M/s Vijay Trading Company (supra), which has been affirmed by the Apex Court vide judgement dated 04.04.2025, the impugned order dated 19.06.2020 passed by the respondent no. 3, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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