{"id":77238,"date":"2026-11-03T09:23:34","date_gmt":"2026-11-03T09:23:34","guid":{"rendered":""},"modified":"2026-11-03T09:23:34","modified_gmt":"2026-11-03T09:23:34","slug":"unaccounted-tobacco-stock-found-during-survey-attracts-tax-determination-instead-of-direct-confiscation-penalty-and-fine","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77238","title":{"rendered":"Unaccounted tobacco stock found during survey attracts tax determination instead of direct confiscation, penalty and fine."},"content":{"rendered":"<p>Unaccounted tobacco stock found during survey attracts tax determination instead of direct confiscation, penalty and fine.<br \/>Case-Laws<br \/>GST<br \/>Unaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CGST\/UPGST Act rather than direct confiscation, penalty and fine under section 130. Section 35(6), read with section 35(1), permits the proper officer to determine tax on unaccounted goods as if they had been supplied. A departmental appeal under section 112 against a rectification that merely corrects an omission in an appellate order is not maintainable when the original appellate order remains unchallenged.<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=105755\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Unaccounted tobacco stock found during survey attracts tax determination instead of direct confiscation, penalty and fine.Case-LawsGSTUnaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CG&#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-77238","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77238","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=77238"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77238\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}