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MARS GOODS CARRIERS vs. UNION TERRITORY OF J&K AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

CHIEF JUSTICE
VINOD CHATTERJI KOUL
Pet. Counsel
S. F. Qadiri
Altaf Mehraj
Res. Counsel
D. C. Raina
Sajad Ashraf

Petitioner / Applicant

MARS GOODS CARRIERS
Respondent UNION TERRITORY OF J&K AND OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 29, 2021
Order No.

WP(C) No.344/2021, CM No.1124/2021

Citation

2021(3) TAXREPLY 4040
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ORDER

1. Heard Sh. S. F. Qadiri, learned counsel for the petitioner. 2. The petitioner is an agency and in respect of the financial years 2017-18, 1018-19, 2019-20, 2020-2021 (Till September, 2020), assessment orders have been passed on the basis of which demand notices under Section 73 of Jammu & Kashmir SGST Act, 2017 read with Rule 142(5) of the Jammu & Kashmir SGST Rules, 2017, have been issued against it. 3. The submission of learned counsel for the petitioner is that there is a provision for appeal but the same was required to be submitted online. There were technical glitches in filing of the appeal and as such the petitioner could not avail the remedy of appeal and in the meantime, demand notices have been issued. 4. Notwithstanding or admitting the submission as made by learned counsel for the petitioner, in order to resolve the situation, Sh. D. C. Raina, learned Advocate General, submits that in case the petitioner files the appeal(s) within a reasonable tim....

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