2023 (5) TMI 1124

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....ocate 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 Services....