2018 (4) TMI 1856

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..... d and the authority has directed to deposit a sum of ₹ 8,14,260/- equivalent to the tax. This penalty order dated 7th February, 2018 has been challenged by means of an appeal before the Additional Commissioner, under Section 107 of the Act. The appeal has been dismissed. Till date, the tribunal has not been constituted, hence the petitioner has no way but to challenge the impugned penalty or .....

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..... tioner has challenged the penalty proceedings initiated under Section 129(3) of the UPGST Act, 2017. The contention of the petitioner is that the goods were detained and seized vide order dated 31.01.2018 and 01.02.2018 respectively and thereafter penalty proceeding under Section 129(3) of the Act were initiated and penalty has been imposed. On deposit of tax imposed by the respondent- Mobile S .....

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