https://www.taxtmi.com/caselaws?id=776736 The HC held that initiating proceedings under s.130 read with s.122 of the GST Act based on excess stock found during a survey was improper. Following applicable precedent, the court found s.130 cannot be invoked for excess stock discovered on survey, quashed the impugned orders and set aside the proceedings commenced under those provisions. The petition was allowed and the actions of the authorities were invalidated. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776736 The HC held that initiating proceedings under s.130 read with s.122 of the GST Act based on excess stock found during a survey was improper. Following applicable precedent, the court found s.130 cannot be invoked for excess stock discovered on survey, quashed the impugned orders and set aside the proceedings commenced under those provisions. The petition was allowed and the actions of the authorities were invalidated. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776736