2025 (3) TMI 53

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....he extent of imposition of Rs. 6,24,420/- as fine in lieu of confiscation, the Revenue through the Joint Commissioner of State Tax (I&E), Ernakulam challenges the very same order on the ground that the Appellate Authority had wrongly reduced the fine in lieu of confiscation. [The original authority imposed an amount of Rs. 31,22,100/- as the fine in lieu of confiscation]. It is contended by the Revenue that the First Appellate Authority had wrongly reduced fine. Both these writ petitions came to be filed before this Court on account of the fact that the Tribunal to consider appeals under Section 112 of the CGST/SGST Acts has not been constituted so far. 2. When this matter came up for consideration on an earlier occasion, it was pointed ....

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....ohandas K K executing bonds in the manner and form required by the 2nd respondent. The aforesaid Diljith K K and the aforesaid Mohandas K K will undertake that they will not alienate the property covered by Exts.P9 and P10 documents till the culmination of proceedings. The petitioner as also the State will thereafter be entitled to approach the Appellate Tribunal (yet to be constituted) if they are in any manner aggrieved by the proceedings of the Appellate Authority. I make it clear that I have not expressed any opinion on the merits of the contentions raised by either side and the Appellate Tribunal (as and when it is constituted) shall consider any appeal filed by either of the parties on merits and untrammelled by any observation contai....