{"id":77118,"date":"2026-10-28T07:16:36","date_gmt":"2026-10-28T07:16:36","guid":{"rendered":""},"modified":"2026-10-28T07:16:36","modified_gmt":"2026-10-28T07:16:36","slug":"delayed-bookkeeping-entries-supported-by-invoices-and-returns-do-not-establish-deliberate-non-accountal-or-justify-stock-confiscation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77118","title":{"rendered":"Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation."},"content":{"rendered":"<p>Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.<br \/>Case-Laws<br \/>GST<br \/>Delayed bookkeeping entries supported by contemporaneous invoices and statutory returns do not, without more, establish unaccounted stock or an intention to clandestinely remove goods. Confiscation is confined to clear and deliberate evasion; a rough visual stock estimate without standard physical weighment is insufficient, particularly where separate assessment proceedings accept the explanation. These principles address alleged stock discrepancies and the consequential confiscation-related tax, penalty and redemption fine.<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=105498\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.Case-LawsGSTDelayed bookkeeping entries supported by contemporaneous invoices and statutory returns do not, without mo&#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-77118","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77118","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=77118"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77118\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}