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![Basis for Calculating Fine in lieu of Confiscation under GST Act is only Market Value and not the MRP: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/744da82d-9d8c-4769-91a0-a6f69e466b9f.jpg "Basis for Calculating Fine in lieu of Confiscation under GST Act is only Market Value and not the MRP: Kerala HC [Read Judgment]")
Basis for Calculating Fine in lieu of Confiscation under GST Act is only Market Value and not the MRP: Kerala HC [Read Judgment]
The Kerala High Court held that the basis for calculating a fine in lieu of confiscation under the GST Act is only market value and not the Maximum...