https://www.taxtmi.com/caselaws?id=296877 A writ petition challenging a Tribunal order was held not maintainable where the petitioner had not first pursued the statutory remedy under Section 12-D of the J&K General Sales Tax Act, 1962, namely an application to the Tribunal for reference of questions of law to the High Court, followed by recourse to the High Court if reference was refused. The Court also noted non-compliance with Rule 2(d) of the Jammu and Kashmir Writ Proceedings Rules, 1997, because the availability and exhaustion of alternative remedy had not been disclosed. The objection to maintainability was therefore upheld, but the period spent in the writ proceedings was directed to be excluded for limitation purposes if the proper statutory application was filed within the time granted. en-us Mon, 21 Oct 2019 00:00:00 +0530 Mon, 09 Aug 2021 20:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296877 A writ petition challenging a Tribunal order was held not maintainable where the petitioner had not first pursued the statutory remedy under Section 12-D of the J&K General Sales Tax Act, 1962, namely an application to the Tribunal for reference of questions of law to the High Court, followed by recourse to the High Court if reference was refused. The Court also noted non-compliance with Rule 2(d) of the Jammu and Kashmir Writ Proceedings Rules, 1997, because the availability and exhaustion of alternative remedy had not been disclosed. The objection to maintainability was therefore upheld, but the period spent in the writ proceedings was directed to be excluded for limitation purposes if the proper statutory application was filed within the time granted. Case-Laws VAT and Sales Tax Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296877