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Detailed close-up image of a shopping receipt showing GST and total changes.
Posted inBlog

GSTAT Agra Rules GST Confiscation Fines Invalid When Section 130 Fails

GSTAT Agra dismissed five Revenue appeals, establishing that stock discrepancies require Section 73 or 74 proceedings, not Section 130 confiscation.
Posted by Prasenjit Bhowmik October 26, 2026

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