Survey-found excess stock must be assessed under s.73/74, not s.130 read with s.122, orders quashed

Survey-found excess stock must be assessed under s.73/74, not s.130 read with s.122, orders quashedCase-LawsGSTThe HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess st

Survey-found excess stock must be assessed under s.73/74, not s.130 read with s.122, orders quashed
Case-Laws
GST
The HC quashed proceedings initiated under s.130 read with s.122 of the GST Act against the petitioner, holding that survey-discovered excess stock must be addressed under the statutory machinery of s.73/74 and not by invoking s.130. The court emphasized that the GST Act is a self-contained code prescribing specific procedures where goods are unrecorded in books, obliging th

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