{"id":74411,"date":"2025-11-19T08:52:41","date_gmt":"2025-11-19T03:22:41","guid":{"rendered":""},"modified":"2025-11-19T08:52:41","modified_gmt":"2025-11-19T03:22:41","slug":"initiation-under-s-130-on-survey-noted-excess-stock-unsustainable-s-35-6-and-ss-73-74-govern-tax-on-unaccounted-goods","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74411","title":{"rendered":"Initiation under s.130 on survey-noted excess stock unsustainable; s.35(6) and ss.73\/74 govern tax on unaccounted goods"},"content":{"rendered":"<p>Initiation under s.130 on survey-noted excess stock unsustainable; s.35(6) and ss.73\/74 govern tax on unaccounted goods<br \/>Case-Laws<br \/>GST<br \/>HC held that initiation of proceedings under s.130 of the GST Act based solely on alleged excess stock observed during a survey, without physical counting, was unsustainable. The court reiterated that registered persons must maintain accounts under s.35 and that s.35(6) permits determination of tax on unaccounted goods with applicability of ss.73\/74 mutat<\/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=94315\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initiation under s.130 on survey-noted excess stock unsustainable; s.35(6) and ss.73\/74 govern tax on unaccounted goodsCase-LawsGSTHC held that initiation of proceedings under s.130 of the GST Act based solely on alleged excess stock observed during a sur<\/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-74411","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74411","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=74411"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74411\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}