{"id":71700,"date":"2025-06-02T08:34:44","date_gmt":"2025-06-02T03:04:44","guid":{"rendered":""},"modified":"2025-06-02T08:34:44","modified_gmt":"2025-06-02T03:04:44","slug":"legal-challenge-succeeds-gst-section-130-order-quashed-based-on-precedent-interpreting-excess-stock-assessment-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71700","title":{"rendered":"Legal Challenge Succeeds: GST Section 130 Order Quashed Based on Precedent Interpreting Excess Stock Assessment Rules"},"content":{"rendered":"<p>Legal Challenge Succeeds: GST Section 130 Order Quashed Based on Precedent Interpreting Excess Stock Assessment Rules<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition, quashing the impugned orders dated 27.7.2022, 3.1.2023, and 27.11.2024 passed under Section 130 of the GST Act. The court relied on its prior precedent in Dinesh Kumar Pradeep Kumar, which established that when excess stock is found, proceedings under Sections 73 and 74 of UPGST Act are applicable, and Section 130 proceedings c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89004\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Challenge Succeeds: GST Section 130 Order Quashed Based on Precedent Interpreting Excess Stock Assessment RulesCase-LawsGSTHC allowed the writ petition, quashing the impugned orders dated 27.7.2022, 3.1.2023, and 27.11.2024 passed under Section 130 <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71700","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71700"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71700\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}