Seizure of Mentha Oil Upheld: GST Act Sections 35, 73/74 Govern Accounting Discrepancies and Tax Determination
Case-Laws
GST
HC dismissed the writ petition challenging seizure of unaccounted mentha oil and caustic soda. The court held that under GST Act, section 35 mandates proper accounting of goods, and when discrepancies are found, sections 73/74 shall apply for tax determination. Section 130 cannot be invoked for proceedings related to excess stock discovered during survey. Preceden
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