https://www.taxtmi.com/caselaws?id=416683 The Commissioner (Appeals) CGST, Jaipur dismissed the appeal filed by a tiles manufacturer against confiscation of excess goods and penalty imposition. The appellant failed to maintain proper stock registers for raw materials and finished goods, leading to discovery of excess stock during physical verification. The HC upheld findings of clandestine manufacture and clearance, confirming contraventions of Section 35 CGST Act and Rule 56 CGST Rules. Penalties under Sections 122 and 125 were deemed proper for failure to maintain records and intent to evade tax. The authority followed natural justice principles by providing adequate hearing opportunities. en-us Tue, 01 Jun 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416683 The Commissioner (Appeals) CGST, Jaipur dismissed the appeal filed by a tiles manufacturer against confiscation of excess goods and penalty imposition. The appellant failed to maintain proper stock registers for raw materials and finished goods, leading to discovery of excess stock during physical verification. The HC upheld findings of clandestine manufacture and clearance, confirming contraventions of Section 35 CGST Act and Rule 56 CGST Rules. Penalties under Sections 122 and 125 were deemed proper for failure to maintain records and intent to evade tax. The authority followed natural justice principles by providing adequate hearing opportunities. Case-Laws GST Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416683