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2019 (1) TMI 549 - HC - GSTImposition of penalty equal to 200% of the tax - the penalty order was an appealable order, however, since no Appellate Authority had been constituted so far, therefore, the petition was being filed - Held that:- Additional Commissioner (Appeals) has been appointed to perform the functions as an Appellate Authority under Section 107 of the Punjab Goods and Service Tax Act, 2017 and rule 109A of the Punjab Goods and Service Tax Rules, 2017 - the writ petitions disposed off by relegating the petitioners to take recourse to the remedy of appeal before the Appellate Authority, in accordance with law - petition disposed off.
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