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SC Affirms: Stock Discrepancies Require GST Assessment, Not Confiscation
Case Law Details
- Case Name
- Additional Commissioner Grade-2 & Anr. Vs Dayal Product (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Additional Commissioner Grade-2 & Anr. Vs Dayal Product (Supreme Court of India)
SC dismisses Revenue’s SLP against Allahabad HC judgment affirming no penalty order u/s 130 of the CGST Act for stock discrepancies found during surveys
The Hon’ble Supreme Court in the case of Additional Commissioner Grade-2 & Another v. Dayal Product [Special Leave Petition (Civil) Diary No. 44119/2025, order dated September 01, 2025] held that where a stock discrepancy is discovered during the survey of a registered dealer, the initiation of confiscation and penalty proceedings un...
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