{"id":74370,"date":"2025-11-12T08:17:49","date_gmt":"2025-11-12T02:47:49","guid":{"rendered":""},"modified":"2025-11-12T08:17:49","modified_gmt":"2025-11-12T02:47:49","slug":"petition-dismissed-proceedings-under-section-130-read-with-section-122-and-section-35-6-upheld-for-unaccounted-goods","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74370","title":{"rendered":"Petition dismissed; proceedings under Section 130 read with Section 122 and Section 35(6) upheld for unaccounted goods"},"content":{"rendered":"<p>Petition dismissed; proceedings under Section 130 read with Section 122 and Section 35(6) upheld for unaccounted goods<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition and upheld the impugned orders instituting proceedings under section 130 read with section 122 of the GST Act against the respondent. Relying on statutory obligations under section 35 and sub-section (6) thereof, the Court affirmed that where a survey reveals unaccounted goods the Proper Officer may determine tax liability and<\/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=94108\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed; proceedings under Section 130 read with Section 122 and Section 35(6) upheld for unaccounted goodsCase-LawsGSTThe HC dismissed the petition and upheld the impugned orders instituting proceedings under section 130 read with section 122 <\/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-74370","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74370","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=74370"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74370\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}