https://www.taxtmi.com/caselaws?id=757335 The Allahabad HC quashed GST proceedings initiated under section 130 against a petitioner following discovery of excess stock during a survey at business premises. The court held that when excess stock is found during surveys, proceedings must be initiated under sections 73/74 of the GST Act, not section 130. The HC ruled that section 130 proceedings cannot be invoked for excess stock discoveries, making both the original order and first appellate authority's order legally unsustainable. The petition was allowed and impugned orders were quashed. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757335 The Allahabad HC quashed GST proceedings initiated under section 130 against a petitioner following discovery of excess stock during a survey at business premises. The court held that when excess stock is found during surveys, proceedings must be initiated under sections 73/74 of the GST Act, not section 130. The HC ruled that section 130 proceedings cannot be invoked for excess stock discoveries, making both the original order and first appellate authority's order legally unsustainable. The petition was allowed and impugned orders were quashed. Case-Laws GST Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757335