Blog · 19 Oct 2026
Indirect tax S. 130 Confiscation Proceedings Unsustainable for Unaccounted Stock Found During Business Premises Inspection: GSTAT
Unaccounted goods discovered during a business premises inspection must be dealt with through tax determination proceedings under Sections 73 or 74, rathe…
Unaccounted goods discovered during a business premises inspection must be dealt with through tax determination proceedings under Sections 73 or 74, rather than direct confiscation under Section 130.