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T.K. ELEVATOR INDIA PRIVATE LIMITED vs. STATE TAX OFFICER STATE TAX DEPTT. CIRCLE JAMMU
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Vishal Kumar
Vaibhav Gupta
Res. Counsel
K. D. S. Kotwal

Petitioner / Applicant

T.K. ELEVATOR INDIA PRIVATE LIMITED

Respondent STATE TAX OFFICER STATE TAX DEPTT. CIRCLE JAMMU
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date May 24, 2023
Order No.

WP(C) No. 68/2023

Citation

2023(5) TAXREPLY 7400
Original Order
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ORDER

ORDER 01. The petitioner has called in question the order dated 27.08.2022 passed by State Taxes Officer Jurisdiction Circle-‘J’ Jammu, (assessing authority) whereby assessing authority has rejected the refund claim of the petitioner. The order impugned is appealable before the appellate authority under Section 107 of the Goods and Services Tax Act, 2017. The petitioner has not been able to demonstrate any of the exceptions culled out by the Supreme Court in the case of Whirlpool Corpn. V. Registrar of Trade Marks (1998) 8 SCC 1 and a series of judgments passed thereafter which may persuade this Court to entertain this writ petition under Article 226 of the Constitution of India, notwithstanding the availability of equally efficacious alternative statutory remedy. It is not the case of the petitioner that the authority, which has passed the order lacks jurisdiction or that the order impugned is passed in violation of principal of natural justice. 02. The vires of....

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