Begin typing your search above and press return to search.
![S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106651-allahabad-hc-excess-stock-gst-excess-stock-found-during-survey-taxscan.webp "S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]")
S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has held that proceedings under Section130 of the Central Goods and Services Tax Act, 2017 which deal...
![Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/250x150_2080781-allahabad-high-court-gst-act-excess-stock-calls-taxscan.webp "Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]")
![Confiscated Goods u/s 130 of GST Act Can be released During Pendency of Appeal When Not Auctioned: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057606-confiscated-goods.webp "Confiscated Goods u/s 130 of GST Act Can be released During Pendency of Appeal When Not Auctioned: Kerala HC [Read Order]")
![Appellate Authority under GST Act is empowered to make Further Enquiry after deciding that Order is Erroneous: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Appellate-Authority-GST-Act-empowered-Further-Enquiry-deciding-that-Order-Erroneous-Kerala-HC-taxscan.jpg "Appellate Authority under GST Act is empowered to make Further Enquiry after deciding that Order is Erroneous: Kerala HC [Read Order]")
Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]
The High Court of Andhra Pradesh has clarified that proceedings initiated under Section 130 of the Goods and Services Tax (GST) Act against a third party are insufficient grounds for detaining...
![Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Proceedings-GST-Act-GST-Act-against-Third-Party-GST-Act-against-Third-Party-Insufficient-Ground-to-Detain-Vehicle-Goods-in-Transit-Andhra-Pradesh-High-Court-taxscan.jpg "Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]")
Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]
The High Court of Andhra Pradesh has declared the detention of vehicle and goods in transit by tax authorities as unlawful when proceedings were not initiated against the owner under Section 129 of...
![Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Andhra-Pradesh-HC-Andhra-Pradesh-High-Court-High-Court-Andhra-Pradesh-HC-Declares-Detention-of-Vehicle-Goods-in-Transit-taxscan.jpg "Andhra Pradesh HC Declares Detention of Vehicle & Goods in Transit Unlawful Without Initiating Proceedings against Owner u/s 129 of GST Act [Read Order]")
GST: Application for Provisional Release of Seized Goods can be preferred only after filing appeal, says Gujarat HC [Read Order]
The Gujarat High Court held that the Application for provisional release of goods seized upon execution of a bond and furnishing of a security under section 67(6) can be preferred only after filing...
![GST: Application for Provisional Release of Seized Goods can be preferred only after filing appeal, says Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/provisional-release-seized-goods-Taxscan.jpg "GST: Application for Provisional Release of Seized Goods can be preferred only after filing appeal, says Gujarat HC [Read Order]")