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Seized excess stocks are liable to confiscations in terms of Section 130 of CGST Act . The Partner of the firm is the key person who deals all the affairs of the Assessee firm. Therefore, he can not be escaped from any offence of the firm

Section 130 of the CGST Act — Confiscation of goods — The appellant department filed appeal on the ground that the adjudicating authority has erred in holding the seized goods to be released as the same is not liable to confiscation. The appellant submitted that during the search proceedings the excess stock were found against the entry of stock register. The authority observed that the Supervisor of the Firm stated that they did not maintain the stock register and prepared Kachhi Parchi. As per Section 35 it is mandatory at the part of every registered person to keep/ maintain the books of accounts and records at his principal place of business. Hence excess goods found during the search proceedings was rightly been seized and the same is also liable to confiscation under Section 130. Held that:- The Hon’ble authority allowed the appeal and set aside the order in original by the adjudicating authority and ordered confiscation of the seized goods and imposed penalties.
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