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    <title>2021 (4) TMI 130 - KARNATAKA HIGH COURT</title>
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    <description>The High Court set aside the appellate authority&#039;s confiscation order under the CGST Act due to a violation of natural justice principles. The court directed a fresh hearing, emphasizing the petitioner&#039;s right to present their case fairly. The petitioner&#039;s penalty tax and fine deposits led to instructions for the authority to consider the release application and proceed lawfully. The Appellate Authority was directed to issue appropriate orders on the application and then hear the main matter, affording the petitioner a reasonable opportunity. The court disposed of the petition, instructing the petitioner to appear before the 1st respondent for further consideration.</description>
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    <pubDate>Tue, 09 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=406014</link>
      <description>The High Court set aside the appellate authority&#039;s confiscation order under the CGST Act due to a violation of natural justice principles. The court directed a fresh hearing, emphasizing the petitioner&#039;s right to present their case fairly. The petitioner&#039;s penalty tax and fine deposits led to instructions for the authority to consider the release application and proceed lawfully. The Appellate Authority was directed to issue appropriate orders on the application and then hear the main matter, affording the petitioner a reasonable opportunity. The court disposed of the petition, instructing the petitioner to appear before the 1st respondent for further consideration.</description>
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