https://www.taxtmi.com/caselaws?id=776051 The HC held that proceedings under sections 73/74 of the GST Act are applicable when excess stock is found during a survey, not proceedings under section 130. The impugned orders initiating action under section 130 were quashed as unlawful. The petition was allowed, affirming that excess stock must be addressed through sections 73/74, and not section 130 read with the relevant rules. en-us Mon, 28 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776051 The HC held that proceedings under sections 73/74 of the GST Act are applicable when excess stock is found during a survey, not proceedings under section 130. The impugned orders initiating action under section 130 were quashed as unlawful. The petition was allowed, affirming that excess stock must be addressed through sections 73/74, and not section 130 read with the relevant rules. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776051