https://www.taxtmi.com/caselaws?id=406437 The Commissioner (Appeals) CGST, Jaipur upheld confiscation of goods valued at Rs. 4,32,333/- found during search proceedings where the assessee failed to maintain proper books of accounts at the premises. The appellate authority found that books were kept at another unit's premises, constituting violation of Section 35 of CGST Act and Rule 56 of CGST Rules, 2017. Since goods were already released by the adjudicating authority, fine of Rs. 1,00,000/- was imposed in lieu of confiscation under Section 130(2). Penalty under Section 122(1)(xvi) and (xviii) was also imposed for failure to maintain proper records. The appeal was disposed of with directions for penalty appropriation if deposited. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406437 The Commissioner (Appeals) CGST, Jaipur upheld confiscation of goods valued at Rs. 4,32,333/- found during search proceedings where the assessee failed to maintain proper books of accounts at the premises. The appellate authority found that books were kept at another unit's premises, constituting violation of Section 35 of CGST Act and Rule 56 of CGST Rules, 2017. Since goods were already released by the adjudicating authority, fine of Rs. 1,00,000/- was imposed in lieu of confiscation under Section 130(2). Penalty under Section 122(1)(xvi) and (xviii) was also imposed for failure to maintain proper records. The appeal was disposed of with directions for penalty appropriation if deposited. Case-Laws GST Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406437