{"id":2999,"date":"2025-10-13T02:37:08","date_gmt":"2025-10-13T02:37:08","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2999"},"modified":"2025-10-13T02:37:09","modified_gmt":"2025-10-13T02:37:09","slug":"gst-sc-judgement-dated-01-09-2025-sc-affirms-stock-discrepancies-require-gst-assessment-not-confiscation","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/13\/gst-sc-judgement-dated-01-09-2025-sc-affirms-stock-discrepancies-require-gst-assessment-not-confiscation\/","title":{"rendered":"GST, SC Judgement Dated 01\/09\/2025 &#8211; SC Affirms Stock Discrepancies require GST Assessment, Not Confiscation"},"content":{"rendered":"\n<p><em>Case of Additional Commissioner vs Dayal Product,\u00a0\u00a0SC\u00a0\u00a0Judgement Dated 1<sup>st<\/sup>\u00a0September 2025.<\/em>\u00a0The apex court held\u00a0that 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/13YjAR0JPX7Ddxq_WKr5fPpR3YLsc1j5g\/view?usp=sharing\"><em>(Link: SC Judgement Dated 01\/09\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Additional Commissioner vs Dayal Product,\u00a0\u00a0SC\u00a0\u00a0Judgement Dated 1st\u00a0September 2025.\u00a0The apex court held\u00a0that where a stock discrepancy is discovered during [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-2999","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, SC Judgement Dated 01\/09\/2025 - SC Affirms Stock Discrepancies require GST Assessment, Not Confiscation - Bhatia Bhola &amp; 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