{"id":77242,"date":"2026-11-03T10:51:56","date_gmt":"2026-11-03T10:51:56","guid":{"rendered":""},"modified":"2026-11-03T10:51:56","modified_gmt":"2026-11-03T10:51:56","slug":"suppressed-outward-supplies-require-transaction-wise-verification-and-reasoned-findings-before-diary-entries-can-support-tax-and-penalty-determinations","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77242","title":{"rendered":"Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determinations."},"content":{"rendered":"<p>Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determinations.<br \/>Case-Laws<br \/>GST<br \/>Suppressed outward supplies cannot be established by aggregate diary figures without a demonstrable factual basis. A reasoned determination requires identification and entry-wise examination of relevant transactions, reconciliation with accounts and statutory returns, and consideration of the taxpayer&#39;s explanations and supporting evidence. Missing invoices or books during investigation do not alone establish suppression; subsequently produced invoices and claims of disclosure in GSTR-1 also require verification. Consequential tax and penalty must be determined through a reasoned decision after a reasonable opportunity of hearing.<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=105765\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determinations.Case-LawsGSTSuppressed outward supplies cannot be established by aggregate diary figures without a d&#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-77242","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77242","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=77242"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77242\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}