{"id":73522,"date":"2025-09-17T13:30:39","date_gmt":"2025-09-17T08:00:39","guid":{"rendered":""},"modified":"2025-09-17T13:30:39","modified_gmt":"2025-09-17T08:00:39","slug":"petition-allowed-section-130-read-with-section-122-cannot-be-invoked-when-sections-73-74-already-initiated","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73522","title":{"rendered":"Petition allowed; Section 130 read with Section 122 cannot be invoked when Sections 73\/74 already initiated"},"content":{"rendered":"<p>Petition allowed; Section 130 read with Section 122 cannot be invoked when Sections 73\/74 already initiated<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned orders dated 29.05.2024 (respondent no.2) and 21.10.2023 (respondent no.3), holding that initiation of proceedings under section 130 read with section 122 of the GST Act is impermissible where excess stock is discovered during survey and proceedings under sections 73\/74 have already been initiated. The court applie<\/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=92597\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition allowed; Section 130 read with Section 122 cannot be invoked when Sections 73\/74 already initiatedCase-LawsGSTThe HC allowed the petition and quashed the impugned orders dated 29.05.2024 (respondent no.2) and 21.10.2023 (respondent no.3), holding<\/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-73522","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73522","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=73522"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73522\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}