https://www.taxtmi.com/caselaws?id=800831 Unaccounted goods found at registered business premises must be addressed through the tax-determination mechanism. Section 35(1) requires true and correct accounts, while section 35(6) treats unaccounted goods or services as deemed supplies subject to tax determination under sections 73 or 74. Direct confiscation under section 130(2), including consequential tax, penalty and fine, is therefore unsustainable on that basis. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800831 Unaccounted goods found at registered business premises must be addressed through the tax-determination mechanism. Section 35(1) requires true and correct accounts, while section 35(6) treats unaccounted goods or services as deemed supplies subject to tax determination under sections 73 or 74. Direct confiscation under section 130(2), including consequential tax, penalty and fine, is therefore unsustainable on that basis. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800831