Adjudication of excess stock must be conducted under Section 73/74 of CGST Act rather than through confiscation proceedings under Section 130 of the CGST Act
GSTR-1 vs GSTR-3B Mismatch — Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73 [Goods and Services Tax Appellate Tribunal – Principal Bench, New Delhi]
