- (1.) Present writ petition has filed against the order passed by the the Appellate Authority dated 05.11.2018, by which the penalty imposed by the Assistant Commissioner (Mobile Squad), Jhansi under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') has been deleted.
(2.) Learned Standing Counsel for the petitioner revenue submits that, in the first place, in the absence of any Tribunal having been constituted, the revenue is left without any statutory remedy and, therefore, the present writ petition may be entertained.
(3.) Pending constitution of the Tribunal, the present writ petition has been thus entertained.;