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The primary grievance of the petitioner in the writ petition is to the penalty order dated 04.10.2017 passed by the State Tax Officer-respondent No.2 imposing penalty equal to 200% of the tax.We dispose of the writ petitions by relegating the petitioners to take recourse to the remedy of appeal before the Appellate Authority, in accordance with law.

Shanti Prime Publication Pvt. Ltd. Penalty — Writ petition is filed for quashing of penalty order imposing penalty equal to 200% of the tax. According to the petitioner, though the penalty order was an appealable order, however, since no Appellate Authority had been constituted so far, therefore, the petition was being filed. Vide notification dated 15.02. 2018, Additional Commissioner (Appeals) has been appointed to perform the functions as an Appellate Authority under Section 107 of the Punjab GST Act, 2017 and rule 109A of the Punjab GST Rules, 2017. Writ petition disposed of by relegating the petitioner to take recourse to the remedy of appeal before the Appellate Authority. — Tanish Steels Vs. State of Punjab And Another [2018] 7 TAXLOK.COM 067 (P&H)