GST Appellate Authority’s Power to Enquire Further after Erroneous Order: Kerala HC

Joint Commissioner of State Tax (I&E) Vs Sasi Pathirakunnath (Kerala High Court)

In the case of Joint Commissioner of State Tax (I&E) Vs. Sasi Pathirakunnath, the Kerala High Court deliberated on whether the discretion exercised by the appellate authority under Section 107(11) of the CGST/SGST Act was arbitrary, unreasonable, or based on irrelevant considerations. The court also examined the extent of the powers conferred on the appellate authority to modify orders passed by the adjudicating authority under Section 130(2) of the GST Act.

The court observed that Secti

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