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2019 (8) TMI 582 - HC - GSTLevy of penalty u/s 129(3) of the UP GST Act, 2017 - petitioner states that the present petition has been filed, since the remedy of appeal has not been made available to the petitioner, inasmuch as, the Tribunal has yet not been constituted - HELD THAT - List on 21.08.2019 alongwith M/S KAY PAN FRAGRANCE PVT. LTD. VERSUS STATE OF U.P. AND 4 OTHERS 2019 (7) TMI 947 - ALLAHABAD HIGH COURT and CORP MEDITECHE PRIVATE LIMITED VERSUS STATE OF U.P. AND ANOTHER 2018 (8) TMI 281 - ALLAHABAD HIGH COURT .
The petition challenges a penalty order under Section 129(3) of the UP GST Act, 2017, upheld by the first appellate authority. The petitioner seeks relief as the appeal remedy is unavailable due to the non-constitution of the Tribunal. The case is listed along with other similar matters on 21.08.2019.
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