{"id":72195,"date":"2025-08-02T07:24:50","date_gmt":"2025-08-02T01:54:50","guid":{"rendered":""},"modified":"2025-08-02T07:24:50","modified_gmt":"2025-08-02T01:54:50","slug":"proceedings-under-section-130-not-allowed-for-excess-stock-discovery-use-sections-73-or-74-instead","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72195","title":{"rendered":"Proceedings Under Section 130 Not Allowed for Excess Stock Discovery; Use Sections 73 or 74 Instead"},"content":{"rendered":"<p>Proceedings Under Section 130 Not Allowed for Excess Stock Discovery; Use Sections 73 or 74 Instead<br \/>Case-Laws<br \/>GST<br \/>The HC held that initiation of proceedings under section 130 of the UPGST Act based on the discovery of excess stock during a survey is impermissible. The Court reaffirmed that such findings warrant proceedings under sections 73 or 74 of the GST Act instead, as section 130 is not applicable in cases of excess stock. Consequently, the impugned order initiating proceedings und<\/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=91184\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proceedings Under Section 130 Not Allowed for Excess Stock Discovery; Use Sections 73 or 74 InsteadCase-LawsGSTThe HC held that initiation of proceedings under section 130 of the UPGST Act based on the discovery of excess stock during a survey is impermis<\/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-72195","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72195","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=72195"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72195\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}