M/S Girdhari Lal Parihar And Anr. vs. Union Territory Of J And K Th. Secy. Finance Deptt. And Ors.
Held
The Court held that the writ petition was not maintainable. This decision was based on the submission of the respondents that the J&K GST Act, 1962, provides a complete statutory mechanism for redressal of grievances, including an appeal to the appellate authority under Section 11 of the Act. The petitioners' counsel conceded to this point and sought withdrawal of the petition. Consequently, the Court dismissed the petition as not maintainable. The Court granted liberty to the petitioners to avail their remedy in accordance with law and also noted their entitlement to plead for the exclusion of time spent prosecuting the matter before the High Court when considering any application for condonation of delay before the appellate authority.
Facts
The petitioners are aggrieved by orders passed by the Assessing Authority, Commercial Taxes Circle, Doda, under Section 7(8) of the J&K GST Act, 1962, for the financial years 2007-08 to 2016-17. They sought a direction for the refund of excess tax deducted. The respondents, represented by the Dy. AG, objected to the maintainability of the writ petition, arguing that the Act of 1962 provides a complete statutory mechanism for redressal of grievances, including an appeal to the appellate authority under Section 11 of the Act. The petitioners' counsel, faced with this submission, conceded and sought to withdraw the writ petition with liberty to approach the appellate authority.
Key Issues
1. Whether the writ petition is maintainable before this Court, considering the availability of an alternative statutory remedy under the J&K GST Act, 1962? Petitioner's Contention: The judgment does not record any specific argument from the petitioner regarding the maintainability of the writ petition. However, by filing the petition, it is implied they believed it was a suitable course of action. Revenue's Contention: The respondents argued that the writ petition is not maintainable because the J&K GST Act, 1962, provides a complete mechanism for redressal of grievances. They specifically cited Section 11 of the Act, which allows for an appeal to the appellate authority against orders of the assessing authority, thus presenting an equally efficacious alternative remedy.
Sections Cited
Section 7(8), Section 11
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Cause title — parties, addresses and appearances
ORDER
The petitioner is essentially and primarily aggrieved of the orders passed by the Assessing Authority, Commercial Taxes Circle, Doda under Section 7(8) of the J&K GST 1962 (for short, the Act of 1962) for the financial years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014- 15, 2015-16, 2016-17 & 2017-18 and has prayed for a direction to the respondents to refund the excess amount of tax deducted.
Mr. K. D. S. Kotwal, learned Dy. AG appearing for the respondents objects to the maintainability of the writ petition on the ground that the Act of 1962 provides complete mechanism for redressal of grievance of aggrieved assessee and the orders of assessment passed by the assessing
The judgment continues below.
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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.