The High Court of Jammu, Kashmir, and Ladakh has dismissed the writ opposing the penalty imposed U/s 129(1)(A).

They suggest that the accurate recourse would be an appeal against the Order U/s 107, as evidenced in the case of Jammu Pigments Ltd. versus Deputy Commissioner, State Tax [WP (C) # 1741/2023 & CM# 4051/2023, dated July 12, 2023].