https://www.taxtmi.com/caselaws?id=766380 HC held that discrepancies found during a factory survey should give rise to proceedings under sections 73/74 of the GST Act, not confiscation proceedings under section 130 read with section 122. Consequently, the impugned orders issued by the revenue authorities were quashed as unsustainable in law and the petition was allowed. The court reiterated its consistent view that survey-discovered stock discrepancies warrant assessment proceedings under ss.73/74. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766380 HC held that discrepancies found during a factory survey should give rise to proceedings under sections 73/74 of the GST Act, not confiscation proceedings under section 130 read with section 122. Consequently, the impugned orders issued by the revenue authorities were quashed as unsustainable in law and the petition was allowed. The court reiterated its consistent view that survey-discovered stock discrepancies warrant assessment proceedings under ss.73/74. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766380