Proceedings for Excess Stock Under GST Must Follow Sections 73/74, Not Section 130: Orders Quashed

Proceedings for Excess Stock Under GST Must Follow Sections 73/74, Not Section 130: Orders QuashedCase-LawsGSTThe HC held that initiation of proceedings under section 130 of the GST Act is impermissible where excess stock is found during a survey. Instead

Proceedings for Excess Stock Under GST Must Follow Sections 73/74, Not Section 130: Orders Quashed
Case-Laws
GST
The HC held that initiation of proceedings under section 130 of the GST Act is impermissible where excess stock is found during a survey. Instead, proceedings must be initiated under sections 73 or 74 of the GST Act for tax recovery. The Court emphasized that the law consistently mandates the use of sections 73/74 in such cases, rejecting invocation of section 130 read with t

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