M/S O.P.Enterprises Thru. Proprietor Mr.Om Prakash vs. State Of U.P. Thru. Secy. Institutional Finance Lko. And Another

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

Challenge has been raised to the penalty order dated 08.10.2025 passed by respondent no.2 under Section 129 of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act').

Submission is, the ground for imposition of penalty under Section 129 of the Act is not made out. Reference has been made to recital that there is a violation of Section 16(2) of the Act.

Besides the merit objection for which time has been sought, it has been objected by learned Standing Counsel that the order is clearly appealable. It has been passed after due opportunity of hearing to the petitioner.

While we do not propose to get into the merit issues of the case, it has to be recognized that the order impugned has been passed after due opportunity of hearing to the petitioner. It is also undeniable that the appeal authority exists. The order is recent. Limitation to file appeal survives.

In view of the above, present petition stands disposed of leaving it open to the petitioner to avail its statutory remedy in accordance with law. If that remedy is availed within a period of one week from date, the same may be dealt with and decided on its own merits, as expeditiously as possible, Versus Counsel for Petitioner(s) : Yogesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. M/S O.P.Enterprises Thru. Proprietor Mr.Om Prakash .....Petitioner(s) State Of U.P. Thru. Secy. Institutional Finance Lko. And Another .....Respondent(s)