{"id":74381,"date":"2025-11-14T09:42:55","date_gmt":"2025-11-14T04:12:55","guid":{"rendered":""},"modified":"2025-11-14T09:42:55","modified_gmt":"2025-11-14T04:12:55","slug":"section-130-cannot-replace-assessment-under-sections-73-74-section-35-6-mandates-tax-determination-for-unrecorded-goods","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74381","title":{"rendered":"Section 130 cannot replace assessment under Sections 73\/74; Section 35(6) mandates tax determination for unrecorded goods"},"content":{"rendered":"<p>Section 130 cannot replace assessment under Sections 73\/74; Section 35(6) mandates tax determination for unrecorded goods<br \/>Case-Laws<br \/>GST<br \/>The HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that disclosed excess unrecorded stock, were unsustainable; where goods are not recorded in statutory accounts, section 35(6) mandates determination of tax and invocation of the adjudicatory provisions of sections 73\/74 mutatis mutandis. Th<\/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=94168\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 130 cannot replace assessment under Sections 73\/74; Section 35(6) mandates tax determination for unrecorded goodsCase-LawsGSTThe HC held that proceedings under section 130 of the GST Act, initiated against the petitioner following a survey that di<\/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-74381","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74381","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=74381"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74381\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}