Excess stock found during survey can't trigger proceedings u/s 130 of GST Act. Court ruled it should be u/ss 73/74, quashed orders against petitioner.

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....Excess stock found during survey at petitioner's business premises triggered initiation of proceedings u/s 130 of GST Act. Court held if excess stock is found, proceedings u/ss 73/74 of GST Act should be initiated, not Section 130. Citing precedent, Court ruled proceedings u/s 130 cannot be initiated for excess stock found during survey. Impugned orders initiating proceedings u/s 130 against petitioner quashed as unsustainable in law.....