{"id":71532,"date":"2025-05-09T09:12:14","date_gmt":"2025-05-09T03:42:14","guid":{"rendered":""},"modified":"2025-05-09T09:12:14","modified_gmt":"2025-05-09T03:42:14","slug":"excess-stock-discovery-under-gst-tax-assessment-via-sections-73-74-not-punitive-section-130","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71532","title":{"rendered":"Excess Stock Discovery Under GST: Tax Assessment via Sections 73\/74, Not Punitive Section 130"},"content":{"rendered":"<p>Excess Stock Discovery Under GST: Tax Assessment via Sections 73\/74, Not Punitive Section 130<br \/>Case-Laws<br \/>GST<br \/>HC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73\/74, not section 130. The statutory framework mandates that if a registered dealer fails to account for goods, the Proper Officer shall determine tax liability through sections 73\/74. The court emphasized that GST Act is a comprehensive code, and se<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88225\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Excess Stock Discovery Under GST: Tax Assessment via Sections 73\/74, Not Punitive Section 130Case-LawsGSTHC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73\/74, not section<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71532","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71532"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71532\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}