https://www.taxtmi.com/forum/issue?id=121072 GST confiscation proceedings under Section 130 may be challenged where excess or unaccounted stock has already been investigated, valued, subjected to tax, interest and penalty under Section 74A, and released. Mere excess stock is insufficient by itself to support confiscation, and an alleged intent to evade tax requires supporting evidence. A subsequent confiscation notice requires an independent statutory basis where no fresh material has emerged. Any additional penalty for non-recording of stock must identify the precise contravention and supporting evidence. en-us Mon, 17 Aug 2026 09:38:47 +0530 Mon, 17 Aug 2026 13:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121072 GST confiscation proceedings under Section 130 may be challenged where excess or unaccounted stock has already been investigated, valued, subjected to tax, interest and penalty under Section 74A, and released. Mere excess stock is insufficient by itself to support confiscation, and an alleged intent to evade tax requires supporting evidence. A subsequent confiscation notice requires an independent statutory basis where no fresh material has emerged. Any additional penalty for non-recording of stock must identify the precise contravention and supporting evidence. Discussion-Forum GST Mon, 17 Aug 2026 09:38:47 +0530 https://www.taxtmi.com/forum/issue?id=121072