https://www.taxtmi.com/caselaws?id=770362 The HC ruled that when excess stock is discovered during a survey under GST Act, authorities must initiate proceedings under sections 73/74, not section 130. The court quashed impugned orders that incorrectly invoked section 130 for provisional attachment, emphasizing that section 35(6) mandates tax determination through sections 73/74 for unaccounted goods. The decision reinforces statutory interpretation and adheres to established judicial precedent in GST law. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770362 The HC ruled that when excess stock is discovered during a survey under GST Act, authorities must initiate proceedings under sections 73/74, not section 130. The court quashed impugned orders that incorrectly invoked section 130 for provisional attachment, emphasizing that section 35(6) mandates tax determination through sections 73/74 for unaccounted goods. The decision reinforces statutory interpretation and adheres to established judicial precedent in GST law. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770362