That GST officer imposed penalty of Rs 69000/- on dealer as transportation of goods was delayed due to agitation and road blockage, High Court deleted the penalty and imposed fine of Rs 10000/- on the GST officer. GST dept moved to Supreme Court wherein the S.C enhanced the fine to Rs 69000/- on the GST officer for causing harassment to dealer and wasting court’s time. (A.C. v. Satyam Shivam Papers SLP(C) 21132 OF 2021) That where Assessing Officer made addition on account of excess stock found during survey conducted upon assessee, since such excess stock pertained to business carried out by assessee and was surrendered as its business income during survey as accepted by Assessing Officer, same could not be added to assessee’s income under section 69B (Bunty Kumar v. ACIT/Deputy Commissioner of Income-tax 157taxmann.com245 (Amritsar - Trib.) [A. YEAR 2018-19] SEPTEMBER 12.......