https://www.taxtmi.com/caselaws?id=800824 Unaccounted goods detected during a survey must be treated as supplies for tax determination under Sections 73 or 74, pursuant to the record-keeping and deemed-supply framework in Section 35. Excess or unaccounted stock found at business premises cannot be taken directly to confiscation proceedings under Section 130(2), including consequential fine and penalty. Tax liability must instead be determined through the prescribed statutory procedure. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800824 Unaccounted goods detected during a survey must be treated as supplies for tax determination under Sections 73 or 74, pursuant to the record-keeping and deemed-supply framework in Section 35. Excess or unaccounted stock found at business premises cannot be taken directly to confiscation proceedings under Section 130(2), including consequential fine and penalty. Tax liability must instead be determined through the prescribed statutory procedure. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800824