https://www.taxtmi.com/caselaws?id=771244 The HC ruled that GST proceedings under Section 130 are not maintainable for excess stock found during a survey. The court held that Sections 73/74 are the appropriate legal mechanism for addressing unaccounted goods. The petitioner lacked jurisdiction to initiate Section 130 proceedings, and the appellate order exempting tax, penalty, and fine on mentha oil was legally sound and upheld. en-us Mon, 12 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771244 The HC ruled that GST proceedings under Section 130 are not maintainable for excess stock found during a survey. The court held that Sections 73/74 are the appropriate legal mechanism for addressing unaccounted goods. The petitioner lacked jurisdiction to initiate Section 130 proceedings, and the appellate order exempting tax, penalty, and fine on mentha oil was legally sound and upheld. Case-Laws GST Mon, 12 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771244