Survey, Unaccounted Stock (Eye-Estimates) and the Limits of Section 130: Statutory Primacy of Sections 73/74

Survey discovered unaccounted stock must be assessed under sections 35(6) and 73/74, not via section 130.

Tax liability for unaccounted goods found in a survey must be determined under section 35(6) read with sections 73/74 of the GST Act; section 130 cannot be used to quantify tax or levy penalty in such cases. The statutory cross reference to sections 73/74 requires adherence to their procedural safeguards, and quantification based solely on eye estimates during survey is insufficient without proper weighment or verification.