J U D G M E N T

In all these cases, the petitioners are aggrieved by the penalty imposed upon them under Section 129(3) of the CGST Act, 2017 . Even though they filed appeal before the first appellate authority challenging the orders of penalty, the same was rejected by the first appellate authority. It was in these circumstances, these Writ Petitions were filed challenging the penalty orders as well as the appellate orders.

2. In all these cases, interim orders were granted by this Court subject to certain conditions. It is reported that the conditions imposed by this Court have been complied with and the said interim orders are subsisting.

3. Evidently, the petitioners were compelled to approach this Court invoking the Writ jurisdiction of this Court in view of the fact that the Appellate Tribunal for considering the second appeal under Section 112 of the CGST Act, 2017 has not started functioning. In such circumstances, I am of the view that, as the petitioners have complied with the condition imposed by this Court in the interim orders, these writ petitions can be disposed of retaining the said interim orders and granting permission to the petitioners to file appeals within a