2023 (5) TMI 1124

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..... vocate For the Respondent : Mr. K. D. S. Kotwal, Dy. AG 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 Service .....

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..... ordingly, this petition is dismissed. The petitioner is at liberty to avail alternative statutory remedy available under Section 107 of the 2017 Act. Needless to say that in case the petitioner avails the remedy of appeal, time spent by him in this court shall be excluded while computing the limitation. It would be appreciated if the appellate authority, having regard to the facts and circumstance .....

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