https://www.taxtmi.com/caselaws?id=781358 HC held that proceedings under Section 130 of the GST Act were improperly invoked after a survey disclosed unaccounted excess stock; the proper route for determining tax on goods not recorded in books is under Sections 73/74 (and Section 35(6)) of the Act. Relying on statutory scheme and prior HC precedent, the impugned order initiating action under Section 130 was quashed and the petition allowed, with the tribunal instructed that tax determination must proceed under the specified assessment provisions rather than Section 130. en-us Thu, 06 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781358 HC held that proceedings under Section 130 of the GST Act were improperly invoked after a survey disclosed unaccounted excess stock; the proper route for determining tax on goods not recorded in books is under Sections 73/74 (and Section 35(6)) of the Act. Relying on statutory scheme and prior HC precedent, the impugned order initiating action under Section 130 was quashed and the petition allowed, with the tribunal instructed that tax determination must proceed under the specified assessment provisions rather than Section 130. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781358