https://www.taxtmi.com/caselaws?id=439054 An officer authorised to conduct inspection, search and seizure may validly pass a confiscation and penalty order under section 130 when the impugned order is founded on that authorisation; the objection that the same officer acted in the proceeding was rejected, and the principle against a person being a judge in his own cause was held inapplicable on the stated facts. Where the confiscation order is appealable, the availability of an effective statutory remedy weighs against writ intervention. The writ petition was therefore not entertained on merits, and the petitioner was left to pursue the appellate remedy. en-us Wed, 17 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439054 An officer authorised to conduct inspection, search and seizure may validly pass a confiscation and penalty order under section 130 when the impugned order is founded on that authorisation; the objection that the same officer acted in the proceeding was rejected, and the principle against a person being a judge in his own cause was held inapplicable on the stated facts. Where the confiscation order is appealable, the availability of an effective statutory remedy weighs against writ intervention. The writ petition was therefore not entertained on merits, and the petitioner was left to pursue the appellate remedy. Case-Laws GST Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439054