https://www.taxtmi.com/highlights?id=94168 The HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that disclosed excess unrecorded stock, were unsustainable; where goods are not recorded in statutory accounts, section 35(6) mandates determination of tax and invocation of the adjudicatory provisions of sections 73/74 mutatis mutandis. The court concluded the GST enactment is a self-contained code prescribing remedial measures for unaccounted goods and that section 130 cannot be employed in lieu of the assessment/penalty route under sections 73/74. The impugned order was quashed and the petition allowed. en-us Fri, 14 Nov 2025 09:42:55 +0530 Fri, 14 Nov 2025 09:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94168 The HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that disclosed excess unrecorded stock, were unsustainable; where goods are not recorded in statutory accounts, section 35(6) mandates determination of tax and invocation of the adjudicatory provisions of sections 73/74 mutatis mutandis. The court concluded the GST enactment is a self-contained code prescribing remedial measures for unaccounted goods and that section 130 cannot be employed in lieu of the assessment/penalty route under sections 73/74. The impugned order was quashed and the petition allowed. Highlights GST Fri, 14 Nov 2025 09:42:55 +0530 https://www.taxtmi.com/highlights?id=94168