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    <title>Treatment of excess stock found under GST</title>
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    <description>Seizure-and-confiscation provisions are inappropriate for excess stock discovered during audit, survey, inspection or investigation; such situations must be addressed through the regular assessment and tax-demand framework rather than seizure measures, and orders based on seizure provisions in excess-stock cases are legally unsustainable with taxpayers able to pursue ordinary assessment remedies and writ relief where appellate fora are non-functional.</description>
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