https://www.taxtmi.com/caselaws?id=799449 Unaccounted or excess goods discovered during a GST survey must be dealt with through tax determination provisions, rather than confiscation proceedings, where prescribed accounts have not been maintained. Tax on such goods is to be determined under the applicable demand provisions. A fine imposed through confiscation proceedings cannot survive independently once the underlying confiscation proceedings and associated penalty have been set aside. Accordingly, restoration of the fine alone is not maintainable after the foundational proceedings fail. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799449 Unaccounted or excess goods discovered during a GST survey must be dealt with through tax determination provisions, rather than confiscation proceedings, where prescribed accounts have not been maintained. Tax on such goods is to be determined under the applicable demand provisions. A fine imposed through confiscation proceedings cannot survive independently once the underlying confiscation proceedings and associated penalty have been set aside. Accordingly, restoration of the fine alone is not maintainable after the foundational proceedings fail. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799449