https://www.taxtmi.com/forum/issue?id=119237 The statutory deeming provision permits the officer to treat goods not accounted for at a place of business as supplied, enabling assessment under the tax demand provisions; however when tax invoices, e way bills and accounting entries at the principal office match the goods found in a declared warehouse, treating those goods as "not accounted for" is factually and legally contestable, making SCNs based on mere non production at the warehouse vulnerable, though departmental alternate positions may still lead to contested adjudication and appeals. en-us Tue, 30 Jul 2024 19:53:24 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119237 The statutory deeming provision permits the officer to treat goods not accounted for at a place of business as supplied, enabling assessment under the tax demand provisions; however when tax invoices, e way bills and accounting entries at the principal office match the goods found in a declared warehouse, treating those goods as "not accounted for" is factually and legally contestable, making SCNs based on mere non production at the warehouse vulnerable, though departmental alternate positions may still lead to contested adjudication and appeals. Discussion-Forum GST Tue, 30 Jul 2024 19:53:24 +0530 https://www.taxtmi.com/forum/issue?id=119237