https://www.taxtmi.com/caselaws?id=290967 The appeal filed under Section 107 of the Goods and Service Tax Act, 2017 against discrepancies found in a conveyance carrying marble and granite slabs was rejected. The adjudicating authority confirmed the tax demand, confiscated the goods, and imposed fines and penalties due to the significant differences between the quantity mentioned in the invoices and the physical verification results. The irregular sizes of slabs and the estimation basis for quantity verification were not deemed sufficient justification for the discrepancies identified during physical verification. en-us Tue, 21 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290967 The appeal filed under Section 107 of the Goods and Service Tax Act, 2017 against discrepancies found in a conveyance carrying marble and granite slabs was rejected. The adjudicating authority confirmed the tax demand, confiscated the goods, and imposed fines and penalties due to the significant differences between the quantity mentioned in the invoices and the physical verification results. The irregular sizes of slabs and the estimation basis for quantity verification were not deemed sufficient justification for the discrepancies identified during physical verification. Case-Laws GST Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290967