https://www.taxtmi.com/caselaws?id=780828 HC quashed the impugned orders and allowed the petition, holding that proceedings under section 130 read with section 122 of the GST Act cannot be invoked where excess stock is found on survey; such situations must be dealt with under sections 73/74 of the GST Act. The court noted prior HC and SC rulings affirming that section 130 is inapplicable to survey-discovered excess stock, and therefore directed that the impugned proceedings be set aside. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780828 HC quashed the impugned orders and allowed the petition, holding that proceedings under section 130 read with section 122 of the GST Act cannot be invoked where excess stock is found on survey; such situations must be dealt with under sections 73/74 of the GST Act. The court noted prior HC and SC rulings affirming that section 130 is inapplicable to survey-discovered excess stock, and therefore directed that the impugned proceedings be set aside. Case-Laws GST Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780828