https://www.taxtmi.com/caselaws?id=802422 GST confiscation and penalties for alleged excess stock require proof of the applicable statutory prerequisites, including intent to evade tax; a stock discrepancy alone is insufficient. Visual estimates without physical weighing, inconsistent verification sheets, available accounts, regular returns and the absence of independent evidence of manipulation or evasion are relevant to that assessment. Tax liability arising from stock discrepancies is determined under the appropriate demand and assessment provisions. The litigation policy excludes matters involving statutory interpretation from the monetary limit for departmental appeals. en-us Mon, 02 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802422 GST confiscation and penalties for alleged excess stock require proof of the applicable statutory prerequisites, including intent to evade tax; a stock discrepancy alone is insufficient. Visual estimates without physical weighing, inconsistent verification sheets, available accounts, regular returns and the absence of independent evidence of manipulation or evasion are relevant to that assessment. Tax liability arising from stock discrepancies is determined under the appropriate demand and assessment provisions. The litigation policy excludes matters involving statutory interpretation from the monetary limit for departmental appeals. Case-Laws GST Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802422