{"id":72201,"date":"2025-08-04T08:28:15","date_gmt":"2025-08-04T02:58:15","guid":{"rendered":""},"modified":"2025-08-04T08:28:15","modified_gmt":"2025-08-04T02:58:15","slug":"proceedings-for-excess-stock-under-gst-must-follow-sections-73-74-not-section-130-orders-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72201","title":{"rendered":"Proceedings for Excess Stock Under GST Must Follow Sections 73\/74, Not Section 130: Orders Quashed"},"content":{"rendered":"<p>Proceedings for Excess Stock Under GST Must Follow Sections 73\/74, Not Section 130: Orders Quashed<br \/>Case-Laws<br \/>GST<br \/>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<\/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=91230\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-72201","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72201","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=72201"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72201\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}