JAMMU & KASHMIR HIGH COURT [Jammu Pigments Limited Vs Deputy Commissioner, State Taxes Department}
Instant petition has been filed by the petitioner seeking quashment of the order passed by the respondent whereby the penalty under section 129 (1)(a) of the Jammu and Kashmir Goods and Service Tax Act, 2017 was imposed upon the petitioner firm. Since the remedy is available to the petitioner under Section 107 of the Act, therefore, we are not inclined to entertain this petition and accordingly, the same is dismissed