https://www.taxtmi.com/caselaws?id=775966 The HC held that initiation of proceedings under section 130 of the UPGST Act upon finding excess stock during a survey is impermissible. The Court reiterated that in cases of excess stock, proceedings under sections 73/74 of the GST Act should be invoked instead. Consistent with prior rulings, the HC ruled that section 130 proceedings cannot be initiated for excess stock. Consequently, the impugned order initiating such proceedings was quashed and the petition was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775966 The HC held that initiation of proceedings under section 130 of the UPGST Act upon finding excess stock during a survey is impermissible. The Court reiterated that in cases of excess stock, proceedings under sections 73/74 of the GST Act should be invoked instead. Consistent with prior rulings, the HC ruled that section 130 proceedings cannot be initiated for excess stock. Consequently, the impugned order initiating such proceedings was quashed and the petition was allowed. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775966