https://www.taxtmi.com/caselaws?id=752599 Kerala HC dismissed writ petitions challenging appellate authority's reduction of penalty under CGST/SGST Act Section 107(11). The court held that appellate authorities have wide discretionary powers to modify penalty orders, including conducting fresh inquiries and evaluating evidence independently. Where appeals are restricted to questions of law, interference is permitted only in cases of manifest injustice or plain error. The court found no unreasonableness or legal infirmity in the appellate authority's decision to reduce penalty to four times the tax payable, emphasizing that Section 107(11) should receive liberal interpretation given its broader amplitude compared to normal appellate provisions. en-us Fri, 01 Mar 2024 00:00:00 +0530 Tue, 14 May 2024 02:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752599 Kerala HC dismissed writ petitions challenging appellate authority's reduction of penalty under CGST/SGST Act Section 107(11). The court held that appellate authorities have wide discretionary powers to modify penalty orders, including conducting fresh inquiries and evaluating evidence independently. Where appeals are restricted to questions of law, interference is permitted only in cases of manifest injustice or plain error. The court found no unreasonableness or legal infirmity in the appellate authority's decision to reduce penalty to four times the tax payable, emphasizing that Section 107(11) should receive liberal interpretation given its broader amplitude compared to normal appellate provisions. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752599