Demand order from office of assistant commissioner, due to discrepancy in quantity as per invoice and quantity as per physical verification of Goods

Sandu Pharmaceuticals received a demand order from the Office of Assistant Commissioner (Mobile Squad-1) in Uttar Pradesh for detention of conveyance and goods. The action was taken under Section 129(1) of the GST Act due to a discrepancy between the quantity mentioned in the invoice and the quantity found during physical verification. The company accepted the liability and paid a fine of Rs. 31,699 on May 6, 2026. Following the payment, the GST authority dropped the proceedings. The company has stated that there is no major impact on its operations or financials from this matter.