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    <title>2021 (6) TMI 518 - SC Order</title>
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    <description>The Supreme Court addressed the challenge against the order of confiscation of goods and demand of tax, fine, and penalty under the Central Goods and Services Tax Act, 2017. The Court held that the order passed under Section 130 of the CGST Act is appealable under Section 107, emphasizing the petitioner&#039;s right to raise all issues before the appellate authority. The Court disposed of the special leave petition, allowing the petitioner to present all issues before the appellate authority, clarifying the appeal process under the CGST Act and affirming the appealability of orders under Section 107.</description>
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      <title>2021 (6) TMI 518 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=408622</link>
      <description>The Supreme Court addressed the challenge against the order of confiscation of goods and demand of tax, fine, and penalty under the Central Goods and Services Tax Act, 2017. The Court held that the order passed under Section 130 of the CGST Act is appealable under Section 107, emphasizing the petitioner&#039;s right to raise all issues before the appellate authority. The Court disposed of the special leave petition, allowing the petitioner to present all issues before the appellate authority, clarifying the appeal process under the CGST Act and affirming the appealability of orders under Section 107.</description>
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