2025 (4) TMI 1234

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..... The impugned order was passed by the assessing authority of the first instance in proceedings taken out under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017. By the said impugned order the penalty under Section 129(1)(a) of UP GST Act, 2017 has been imposed upon the petitioner to the extent of Rs. 21,29,889/-. The order passed by the assessing authority was carried in appea .....

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..... the petitioner under Section 112 of the GST Act, 2017. Matter needs consideration. In wake of the above and in view of the fact that no tribunal has been constituted the impugned order of penalty shall remain stayed. The goods which have been seized shall be released subject to the petitioner complying with the requirements of Rule 140 of CGST Rules, 2017. The amount of penalty deposited by the .....

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