Penalty — The petition challenged the order of the penalty under Section 129(3) of the UP GST Act, 2017 which was upheld by the first appellate authority. The petition is filed, since the remedy of appeal has not been made available to the petitioner, inasmuch as, the Tribunal has not been constituted. Put the petition along with similar matter. — Girish And Company Vs. State of UP And 4 Others [2019] 15 TAXLOK.COM 013 (Allahabad)