2019 (2) TMI 1602 – PUNJAB AND HARYANA HIGH COURT – TMI – Imposition of IGST – appealable order under Section 107 of Punjab General Goods and Service Tax Act, 2017 – Held that:- We dispose of the present petition by permitting the petitioner to file an appeal assailing the order dated 25.07.2018 (Annexure R-2) before the Appellate Authority. It is however, clarified that in case any appeal is filed by the petitioner, the same shall be decided by the Appellate Authority expeditiously after affording an opportunity of hearing to the petitioner in accordance with law. – CWP-29501-2018 Dated:- 20-2-2019 – MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Petitioner : Mr. Saurabh Kapoor, Advocate with Mr. Rishabh Kapoor, Advocate Fo
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unt of ₹ 75,060/- as penalty upon the petitioner. 3. It was stated by learned counsel for the State that the goods have been released and the amount of tax and penalty has been deposited by the petitioner. It was further stated that the impugned order is appealable under Section 107 of Punjab General Goods and Service Tax Act, 2017. 4. After hearing learned counsel for the parties, we dispose of the present petition by permitting the petitioner to file an appeal assailing the order dated 25.07.2018 (Annexure R-2) before the Appellate Authority. It is however, clarified that in case any appeal is filed by the petitioner, the same shall be decided by the Appellate Authority expeditiously after affording an opportunity of hearing to the
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