Section 22E in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
22E. [ Statement of case to the High Court. [Under the Goods and Services Tax Act, 2017 there is no such provision except section 117 whereunder any aggrieved person can file appeal to the High Court.]
- The provisions of section 12-D of the Jammu and Kashmir General Sales Tax Act, 1962 shall mutatis mutandis apply for referring any question of law under this Act to the High Court.]]
