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Appellate authority has power to modify order of confiscation of goods passed by adjudicating authority: HC
THE HON’BLE KERALA HIGH COURT IN THE CASE OF JOINT COMMISSIONER OF STATE TAX (I&E) V/s SASI PATHIRAKUNNATH, decided on 1-3-2024
👉 Issue:-
✔️ Can Appellate authority has power to modify order of confiscation of goods passed by adjudicating authority?
👉 The Hon’ble High Court Judgement:-
✔️ Where Section 107(11) enables appellate authority to make further enquiry as may be necessary, therefore, it would be difficult to say that appellate authority had no jurisdiction to interfere with discretion exercised by adjudicating authority in imposing fine in lieu of confiscation of goods other than market value of goods; Impugned order passed by appellate authority did not suffer from any unreasonableness and writ petition was dismissed.
Section 107, read with section 130 of Central Goods and Services Tax Act, 2017
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