https://www.taxtmi.com/highlights?id=105755 Unaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CGST/UPGST Act rather than direct confiscation, penalty and fine under section 130. Section 35(6), read with section 35(1), permits the proper officer to determine tax on unaccounted goods as if they had been supplied. A departmental appeal under section 112 against a rectification that merely corrects an omission in an appellate order is not maintainable when the original appellate order remains unchallenged. en-us Tue, 03 Nov 2026 09:23:34 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105755 Unaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CGST/UPGST Act rather than direct confiscation, penalty and fine under section 130. Section 35(6), read with section 35(1), permits the proper officer to determine tax on unaccounted goods as if they had been supplied. A departmental appeal under section 112 against a rectification that merely corrects an omission in an appellate order is not maintainable when the original appellate order remains unchallenged. Highlights GST Tue, 03 Nov 2026 09:23:34 +0530 https://www.taxtmi.com/highlights?id=105755