https://www.taxtmi.com/caselaws?id=792605 Section 130 of the GST Act cannot be invoked solely because excess stock is found during a survey. The Court applied the settled position that, where the only basis for action is excess stock noticed in investigation, the authorities exceed the jurisdiction conferred by law. On those facts, the orders fastening tax liability and penalty were held unsustainable. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792605 Section 130 of the GST Act cannot be invoked solely because excess stock is found during a survey. The Court applied the settled position that, where the only basis for action is excess stock noticed in investigation, the authorities exceed the jurisdiction conferred by law. On those facts, the orders fastening tax liability and penalty were held unsustainable. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792605