https://www.taxtmi.com/caselaws?id=778501 HC held that proceedings under section 130 of the GST Act cannot be invoked for excess stock discovered during a survey where proceedings under sections 73/74 are already pending. The court found the impugned orders passed by the departmental authorities unsustainable and quashed the order of the Additional Commissioner and the Deputy Commissioner. The petition was allowed and the departmental orders set aside. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778501 HC held that proceedings under section 130 of the GST Act cannot be invoked for excess stock discovered during a survey where proceedings under sections 73/74 are already pending. The court found the impugned orders passed by the departmental authorities unsustainable and quashed the order of the Additional Commissioner and the Deputy Commissioner. The petition was allowed and the departmental orders set aside. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778501