GST, SC Judgement Dated 01/09/2025 – SC Affirms Stock Discrepancies require GST Assessment, Not Confiscation

Case of Additional Commissioner vs Dayal Product,  SC  Judgement Dated 1st September 2025. The apex court held that where a stock discrepancy is discovered during the survey of a registered dealer, the initiation of confiscation and penalty proceedings under Section 130 of CGST Act is unsustainable. Such issues must be addressed through assessment and recovery proceedings under Sections 73 or 74 of CGST Act.

(Link: SC Judgement Dated 01/09/2025)

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