https://www.taxtmi.com/caselaws?id=776734 The HC held that initiation of proceedings under s.130 read with s.122 of the GST Act cannot be sustained where excess stock is found during a survey without weightment or verification; such cases must proceed under ss.73/74 when goods are unrecorded. Relying on earlier HC and SC rulings, the court quashed the impugned orders and allowed the petition, concluding that s.130 cannot be pressed into service in these circumstances. 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=776734 The HC held that initiation of proceedings under s.130 read with s.122 of the GST Act cannot be sustained where excess stock is found during a survey without weightment or verification; such cases must proceed under ss.73/74 when goods are unrecorded. Relying on earlier HC and SC rulings, the court quashed the impugned orders and allowed the petition, concluding that s.130 cannot be pressed into service in these circumstances. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776734