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BLUE BELL JEWELLERS vs. SENIOR ENFORCEMENT OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Tomson T. Emmanuel

Res. Counsel

Jasmin M M

P R Sreejith

Petitioner / Applicant	BLUE BELL JEWELLERS
Respondent	SENIOR ENFORCEMENT OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 1, 2024
Order No.	WP(C) Nos. 20073 OF 2024 and 25651 OF 2024
Citation	2024(10) TAXREPLY 12556
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ORDER
JUDGMENT Both these writ petitions are filed challenging the order dated 06.03.2024 in Appeal No.AD321023000129Y (GSTA-539P/2023). While the petitioner in W.P.(C.) No.20073 of 2024 challenges Ext.P6 order to the 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 out that, in almost similar c....