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JATINDER SINGH AND OTHERS vs. UNION TERRITORY OF JAMMU & KASHMIR & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
M A CHOWDHARY
Pet. Counsel
Palvi Ghonkrokta
Res. Counsel
D.c.raina
Syed Musaib

Petitioner / Applicant

JATINDER SINGH AND OTHERS
Respondent UNION TERRITORY OF JAMMU & KASHMIR & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Aug 13, 2024
Order No.

WP(C) No. 1413/2024 WP(C) No. 1259/2024 WP(C) No. 2268/2023 WP(C) No. 1086/2024 WP(C) No. 1080/2024 WP(C) No. 1099/2024 WP(C) No. 1336/2024 WP(C) No. 2543/2023 WP(C) No. 1372/2024 WP(C) No. 1292/2024 WP(C) No. 1204/2024 WP(C) No. 1210/2024

Citation

2024(8) TAXREPLY 10555
Original Order
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ORDER

JUDGMENT Sanjeev J 1. The petitioners in all these petitions are dealers registered under Jammu & Kashmir Goods and Services Tax Act, 2017 [“the Act of 2017”] under different registration numbers. They were assessed by the respective adjudicating authority under Section 73/74 of the Act of 2017 and certain demands were raised against them. Feeling dissatisfied and aggrieved by the orders passed by the adjudicating authorities, the petitioners preferred statutory appeals before the Appellate Authority under Section 107 of the Act of 2017. The appeals preferred by the petitioners-assessees were not entertained and rejected indicating the reason for rejection as “delay in submission of appeals” 2. Since the Government is yet to constitute Appellate Tribunal, as such, the petitioners, feeling aggrieved by rejection of their appeals, are before us invoking extraordinary writ jurisdiction vested in this Court under Article 226 of the Constitution of....

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