GST
TRT-2025-
JAMMU AND KASHMIR HIGH COURT
Date:-12-07-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 12 July 2023
Parties: M/s Jammu Pigments Limited Vs Deputy Commissioner, State Taxes Department and others
Facts –
- The Petitioner, M/s Jammu Pigments Limited, being aggrieved by the order dated 17.06.2023 passed by respondent No.1 whereby the penalty under Section 129(1)(A) of the Jammu and Kashmir Goods and Service Tax Act, 2017 was imposed upon the petitioner, filed the appeal.
Issue –
- Whether the imposition of penalty is in order?
Order –
- The Divisional Bench of Hon’ble High Court observed that since the remedy is available to the petitioner under Section 107 of the Act, therefore, it was not inclined to entertain this petition and accordingly, the same is dismissed.
- The petitioner shall be at liberty to avail the appropriate remedy available to him in terms of the provisions admissible to the field. On receipt of the appeal, to be filed by the petitioner herein, the appropriate authority shall consider the same at the earliest having regard to Section 129 of the Jammu and Kashmir Goods and Service Tax Act, 2017.
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