{"id":76930,"date":"2026-10-12T04:18:33","date_gmt":"2026-10-12T04:18:33","guid":{"rendered":""},"modified":"2026-10-12T04:18:33","modified_gmt":"2026-10-12T04:18:33","slug":"unaccounted-tobacco-stock-requires-tax-determination-under-statutory-procedures-preventing-direct-confiscation-and-related-tax-penalty-and-fine","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76930","title":{"rendered":"Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine."},"content":{"rendered":"<p>Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.<br \/>Case-Laws<br \/>GST<br \/>Section 35(6) requires unaccounted tobacco stock found during a business-premises survey to be treated as supplied and subjected to tax determination under the prescribed statutory procedure. Direct confiscation proceedings cannot be used to impose tax, penalty and fine solely because excess or unaccounted stock is found; proceedings must instead be initiated under section 73 or 74. On that basis, the first appellate orders setting aside confiscation-based tax, penalty and fine were upheld, and the revenue appeals were dismissed.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104848\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.Case-LawsGSTSection 35(6) requires unaccounted tobacco stock found during a business-premises survey to b&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76930","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76930"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76930\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}