https://www.taxtmi.com/article/detailed?id=15021 Confiscation and penalty provisions cannot be invoked solely on the basis of excess stock found during a survey; absent weighment and allegation of intent to evade, the statutory ingredients for confiscation are not established. Tax liability and penalty determination must be pursued under the adjudicatory assessment framework rather than by treating survey findings as a basis for confiscation. en-us Fri, 29 Aug 2025 08:58:48 +0530 Fri, 29 Aug 2025 08:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15021 Confiscation and penalty provisions cannot be invoked solely on the basis of excess stock found during a survey; absent weighment and allegation of intent to evade, the statutory ingredients for confiscation are not established. Tax liability and penalty determination must be pursued under the adjudicatory assessment framework rather than by treating survey findings as a basis for confiscation. Articles Goods and Services Tax - GST Fri, 29 Aug 2025 08:58:48 +0530 https://www.taxtmi.com/article/detailed?id=15021