TMI Blog2019 (1) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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. - CWP-29005-2017 - - - Dated:- 11-12-2018 - MR AJAY KUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is aggrieved by the order of penalty dated 04.10.2017 (Annexure P-8) passed by State Tax Officer-respondent No.2. 4. The primary grievance of the petitioner in the writ petition is to the penalty order dated 04.10.2017 (Annexure P-8) passed by the State Tax Officer-respondent No.2 imposing penalty equal to 200% of the tax. On 19.12.2017, it was recorded that according to the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 3 and Section 4 of the Punjab Goods and Service Tax Act, 2017 (Punjab Act No.5 of 2017) read with rule 109A of the Punjab Goods and Service Tax Rules, 2017, and all powers enabling him in this behalf, the Government of Punjab, is pleased to appoint Smt. Parneet Shergill, PCS, Additional Excise and Taxation Commissioner (Administration), Punjab as Additional Commissioner (Appeals) to perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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