https://www.taxtmi.com/caselaws?id=781712 HC allowed the petition, holding that initiation of proceedings under s.130 GST based solely on alleged excess stock found during a survey is impermissible. The court relied on precedent affirmed by the SC and held that where excess stock is discovered in a survey, s.130 cannot be invoked; instead mechanisms under s.35(6) and sections 73/74 apply for determination of tax liability. The impugned orders were quashed as unsustainable in law. en-us Mon, 17 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781712 HC allowed the petition, holding that initiation of proceedings under s.130 GST based solely on alleged excess stock found during a survey is impermissible. The court relied on precedent affirmed by the SC and held that where excess stock is discovered in a survey, s.130 cannot be invoked; instead mechanisms under s.35(6) and sections 73/74 apply for determination of tax liability. The impugned orders were quashed as unsustainable in law. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781712