Section 73/74 procedures required for tax and penalty assessments; section 130 cannot be invoked for survey discrepancies

SC declined to interfere with the High Court's judgment which held that tax and penalty proceedings arising from discrepancies found during a survey cannot be pursued under section 130 of the GST Act, but should be initiated under sections 73/74. The Supreme Court therefore upheld the High Court's order directing that assessment and recovery proceedings follow the provisions of sections 73/74 rather than invoking section 130 for levy of tax and penalty.

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1. "Delay condoned." 2. The Court stated that it is "not inclined to interfere with the impugned judgment/order passed by the High Court." 3. "The special leave petition is, accordingly, dismissed." 4. The Court clarified that the impugned judgment/order and the dismissal of this special leave petition "will not come in the way of the petitioners in taking recourse to appropriate remedies in accordance with law." 5. "Pending application(s), if any, shall stand disposed of." The disposition reflects deference to the High Court's decision and leaves open statutory or procedural remedies available to the petitioners despite dismissal. The Court afforded condonation of delay but declined substantive intervention.

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