2019 (1) TMI 549 – PUNJAB AND HARYANA HIGH COURT – TMI – Imposition 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. – CWP-29005-2017 Dated:- 11-12-2018 – MR AJAY KUMAR MITTAL AND
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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 learned counsel for the petitioner though the penalty order dated 04.10.2017 (Annexure P-8) passed by respondent No.2 was an appealable order, however, since no Appellate Authority had been constituted so far, therefore, the petition was being filed. 5. Upon notice of motion having been issued, reply on behalf of the State has been filed. A copy of the notif
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issioner (Administration), Punjab as Additional Commissioner (Appeals) to perform the function 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. M.P. Singh Financial Commissioner (Taxation) & Additional Chief Secretary to Government of Punjab Department of Excise and Taxation. 7. In view of the above, we dispose of the writ petitions by relegating the petitioners to take recourse to the remedy of appeal before the Appellate Authority, in accordance with law. 8. However, in view of the fact that the proceedings were pending before this Court, it is clarified that in case the petitioners file appeals within 30 days from the date of recei
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