9911796707
TMI Blog2023 (12) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to the appeals, revisions, filed under this Act before Appellate, Reviewing Authorities or the Tribunals - HELD THAT:- A conjoint reading of Section 12(D) along with first proviso shows that the maximum time within which reference could be filed by the dealer or the Commissioner should not exceed 90 days (including the grace period of 30 days) from the date of communication of appellate order. Admittedly, the order passed by the appellate authority is 22.02.2022 and indisputably the same was communicated to the Commissioner on 29.02.2022 as per the own admission of petitioners in the writ petition. Therefore, 29.02.2022 is the date which is to be taken for consideration for the purposes of calculation of period of limitation for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were issued by the department to respondent-92.7 FM for the accounting years 2007-08 and 2008-09 in the light of notification issued under SRO 117/2007 dated 30.03.2007. The department invoked the provisions of sub-section 3 of Section 7 of the J K General Sales Tax Act, 1962 by issuing statutory notices in Form-14 requiring the respondent-92.7 FM to furnish returns pertaining to the transactions for the aforesaid two accounting years within the time frame as stipulated in the said notices. Respondent-92.7 FM instead of filing the returns, filed a written reply seeking dropping of the proceedings on the grounds that services provided by M/s. 92.7 FM do not come within the definition of Goods as 92.7 FM is engaged in airing and broadcastin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein filed OWP No.1414/2012 before the High Court. The High Court vide order dated 21.10.2019 decided the said petition with the directions that in case the petitioners herein files application before the learned Tribunal seeking reference of question(s) of law arising out of the order passed by the Tribunal within a period of three weeks from the passing of order, the period spent by the petitioners before the High court in the proceedings in OWP No.1414/2012 shall be excluded while calculating the period of limitation for the same. 6. Accordingly, the petitioners herein filed the petition before the learned Jammu Kashmir Sales Tax (Appellate) Tribunal, Jammu on 14.11.2019 under Section 12-D of the J K General Sales Tax Act, 1962. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation Act. Since the petition seeking reference of questions of law filed by the petitioners-department before the learned Tribunal was barred by limitation, the learned Tribunal has rightly dismissed the application for condonation of delay. 10. Heard learned counsel appearing for both the parties at length, considered their rival contentions and also perused the file in detail. 11. Section 12(D) of the J K GST Act provides that within sixty days from the date of communication of the order of the Tribunal, passed in appeal, the person aggrieved or the Commissioner Sales Tax may file an application and require the Tribunal to refer to the High Court any question of law arising out of such appellate order. Proviso (1) of Section 12(D) provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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