2018 (12) TMI 416

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....he 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 const....