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Judgment
The petitioner had filed the present petition challenging the order dated 18.12.2017 passed by the J&K Sales Tax (Appellate) Tribunal, Jammu in Appeal No. 02/ST/T/J titled M/s Ericsson India Pvt. Ltd. V. Commissioner Commercial Taxes J&K, Srinagar.
At the very outset, learned counsel for the respondents raised a preliminary objection regarding the maintainability of the writ petition on the ground that the petitioner has effective alternative remedy of filing an application before the Tribunal for reference of questions of law to this Court.
In support, reliance has been placed upon a judgment of this Court passed in OWP No. 1414/2012 titled State of J&K and others v. M/S 92.7 FM and another decided on 21.10.2019.
Learned counsel for the petitioner could not dispute the aforesaid legal position.
After hearing learned counsel for the parties, the present petition is dismissed as not maintainable.
As the petitioner has effective alternative remedy of filing application before the Tribunal for referring the questions of law arising out of order passed by the Tribunal to this Court for opinion, the petitioner shall be at liberty to avail of the aforesaid remedy.
It is made clear that the time spent by the petitioner in pursuing the writ petition in this Court shall be excluded for the purpose of calculation of period of limitation for filing and entertaining the application for reference of questions of law by the Tribunal.