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JAMMU PIGMENTS LIMITED vs. DEPUTY COMMISSIONER & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

TASHI RABSTAN
WASIM SADIQ NARGAL
Pet. Counsel
Jatin Mahajan
Res. Counsel
K.d.s Kotwal

Petitioner / Applicant

JAMMU PIGMENTS LIMITED
Respondent DEPUTY COMMISSIONER & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Jul 12, 2023
Order No.

WP(C) No.1741/2023 CM No.4051/2023

Citation

2023(7) TAXREPLY 7595
Original Order
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ORDER

ORDER 1. Instant petition has been filed by the petitioner seeking quashment of 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 (hereinafter referred to as ‘the Act’) was imposed upon the petitioner firm. 2. Mr. K.D.S Kotwal, learned Dy. AG who is present in the Court enters appearance and submits that the petition in hand is not maintainable in light of Section 107 of the Act which provides efficacious remedy for filing appeal and revision before the appellate authority. 3. Learned counsel appearing for the petitioner has brought attention of the Court to Section 129 of the Act. For facilty of reference, the said Section is reproduced hereunder: “129. Detention, seizure and release of goods and conveyances in transit.— (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while t....

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