The HC held that proceedings under section 130 of the GST Act,...

The HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that disclosed excess unrecorded stock, were unsustainable; where goods are not recorded in statutory accounts, section 35(6) mandates determination of tax and invocation of the adjudicatory provisions of sections 73/74 mutatis mutandis. The court concluded the GST enactment is a self-contained code prescribing remedial measures for unaccounted goods and that section 130 cannot be employed in lieu of the assessment/penalty route under sections 73/74. The impugned order was quashed and the petition allowed.