https://www.taxtmi.com/caselaws?id=764457 Excess stock found during a GST survey must be addressed through tax determination and quantification under the assessment framework in Sections 73 and 74 of the Uttar Pradesh GST Act. Section 35(6) similarly requires tax on unaccounted goods to be determined through that process. Mere excess stock, without further grounds, does not justify confiscation and penalty proceedings under Section 130. Invocation of Section 130 for assessment and penalty on this basis is unsustainable, and the resulting orders were quashed. en-us Tue, 07 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764457 Excess stock found during a GST survey must be addressed through tax determination and quantification under the assessment framework in Sections 73 and 74 of the Uttar Pradesh GST Act. Section 35(6) similarly requires tax on unaccounted goods to be determined through that process. Mere excess stock, without further grounds, does not justify confiscation and penalty proceedings under Section 130. Invocation of Section 130 for assessment and penalty on this basis is unsustainable, and the resulting orders were quashed. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764457