Skip to content

Knowledge Series
GST Software
AI For Accountants
GST Consultancy
GST Litigation Service

Knowledge Series
GST Software
AI For Accountants
GST Consultancy
GST Litigation Service

Author name: CA Shivani Sachdeva

Section 130 cannot be invoked for excess stock; assessment lies under Sections 73/74.

CA Shivani Sachdeva / September 2, 2025

Case Law Digest — M/s Nikhil Trade & Exports v. Addl. Commissioner (Appeals) 3, Kanpur Share WhatsApp LinkedIn Email Twitter […]

Recent Post

Patna High Court protects business continuity; suspension of GST registration without prior notice set aside pending fresh hearing and decision.
by Karishma Singh
September 19, 2025
Detention and penalty under Section 129 quashed where only the vehicle number in e-way bill was not updated and goods matched tax invoices with serial numbers.
by Karishma Singh
September 19, 2025
Allahabad High Court quashes GST demand under Section 73 where authorities misconstrued outward sale as inward purchase and ignored contemporaneous evidence.
by Karishma Singh
September 19, 2025
Show cause notices and GST determinations issued in the name of a deceased proprietor are void; proceedings must be initiated against the legal representative.
by Karishma Singh
September 19, 2025
Uttarakhand High Court allows dealer to seek Section 80 instalments; mandates decision within two weeks and restrains coercive recovery until application is decided.
by Karishma Singh
September 18, 2025

CA Nitin Singh

Kanpur
91207-77007

CA Himanshu Singh

Kanpur
91257-777007

Scroll to Top