https://www.taxtmi.com/caselaws?id=778113 SC declined to interfere with the High Court's judgment which held that tax and penalty proceedings arising from discrepancies found during a survey cannot be pursued under section 130 of the GST Act, but should be initiated under sections 73/74. The Supreme Court therefore upheld the High Court's order directing that assessment and recovery proceedings follow the provisions of sections 73/74 rather than invoking section 130 for levy of tax and penalty. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778113 SC declined to interfere with the High Court's judgment which held that tax and penalty proceedings arising from discrepancies found during a survey cannot be pursued under section 130 of the GST Act, but should be initiated under sections 73/74. The Supreme Court therefore upheld the High Court's order directing that assessment and recovery proceedings follow the provisions of sections 73/74 rather than invoking section 130 for levy of tax and penalty. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778113