Section 130 of GST Act Inapplicable for Excess Stock Found During Survey: Madras HC

State of U.P. & Another Vs Additional Commissioner & Another (Madras High Court) Madras High Court has dismissed a writ petition filed by the State of Uttar Pradesh and another authority, upholding an order that exempted a firm from tax, penalty, and fine on unaccounted mentha oil. The court ruled that proceedings under Section 130 of the GST Act are not applicable when excess stock is discovered during a survey; instead, action should be initiated under Sections 73 or 74 of the Act. The petition challenged an order dated July 19, 2022, passed by the Additional Commissioner, which had ...