https://www.taxtmi.com/highlights?id=93921 The HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess stock must be addressed under the statutory machinery of s.73/74 and not by invoking s.130. The court emphasized that the GST Act is a self-contained code prescribing specific procedures where goods are unrecorded in books, obliging the proper officer to proceed under s.73/74. Reliance on prior higher-court rulings confirming that s.130 is inapplicable to excess stock found during survey reinforced the conclusion. Consequently, the impugned orders based on s.130/ s.122 were held unsustainable and were quashed; the petition was allowed. en-us Thu, 06 Nov 2025 08:47:01 +0530 Thu, 06 Nov 2025 08:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93921 The HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess stock must be addressed under the statutory machinery of s.73/74 and not by invoking s.130. The court emphasized that the GST Act is a self-contained code prescribing specific procedures where goods are unrecorded in books, obliging the proper officer to proceed under s.73/74. Reliance on prior higher-court rulings confirming that s.130 is inapplicable to excess stock found during survey reinforced the conclusion. Consequently, the impugned orders based on s.130/ s.122 were held unsustainable and were quashed; the petition was allowed. Highlights GST Thu, 06 Nov 2025 08:47:01 +0530 https://www.taxtmi.com/highlights?id=93921