Joint Commissioner of State Tax (I&E) Vs Sasi Pathirakunnath (Prop of A One Gold)
Date: February 29, 2024
Subject Matter
Appellate authority does have power to vary the fine imposed by the adjudicating authority u/s 130(2)
Summary
The case of Joint Commissioner of State Tax (I&E) Vs. Sasi Pathirakunnath addressed whether the discretion exercised by the appellate authority under Section 107(11) of the CGST/SGST Act was arbitrary, unreasonable, or based on irrelevant conside…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed challenging Ext.P2 appellate order passed by the Joint Commissioner (appeals) under the provisions of Central Goods and Services Tax / State Goods and Service Tax Act 2017 (‘the CGST / SGST Act’ for short) and Rules made thereunder. The State Tax Officer, Squad No.1 SGST Department Ernakulam,…