2025 (4) TMI 1234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....odification Application The impugned order was passed by the assessing authority of the first instance in proceedings taken out under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017. By the said impugned order the penalty under Section 129(1)(a) of UP GST Act, 2017 has been imposed upon the petitioner to the extent of Rs. 21,29,889/-. The order passed by the assessing author....