https://www.taxtmi.com/forum/issue?id=118187 Mere eye estimation of physical stock during a GST audit does not constitute reliable evidence to establish a stock shortage or support offence proceedings; assessees may challenge audit conclusions that rest solely on such visual counts and should rely on tribunal precedents that discredit departmental findings lacking proper documentary and verifiable physical verification. en-us Wed, 12 Oct 2022 08:39:12 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118187 Mere eye estimation of physical stock during a GST audit does not constitute reliable evidence to establish a stock shortage or support offence proceedings; assessees may challenge audit conclusions that rest solely on such visual counts and should rely on tribunal precedents that discredit departmental findings lacking proper documentary and verifiable physical verification. Discussion-Forum GST Wed, 12 Oct 2022 08:39:12 +0530 https://www.taxtmi.com/forum/issue?id=118187