M/S Pbs Constructions vs. Union Territory Of J And K And Ors. (Sales Tax)

WP(C)/1204/2025HC Jammu and Kashmir and LadakhGSTCNR JKHC01002429202523 May 2025Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR1 pages

AI SummaryRemanded

Held

The High Court directed the State Tax Officer to consider and dispose of the petitioner's application for rectification, which was claimed to have been filed on April 30, 2025. This consideration was to be completed within a period of four weeks from the date the order was served upon the State Tax Officer. The Court emphasized that the consideration of the application must be purely on merits and in accordance with the law. No specific finding was recorded on the validity of the demand order itself, as the petition was disposed of based on the pending rectification application.

Facts

The petitioner, M/s PBS Constructions, filed a writ petition challenging a demand order dated February 1, 2025, issued by the State Tax Officer under Section 74 of the GST Act, 2017. The petitioner had previously filed an application for rectification of this order on April 30, 2025, which was pending before the State Tax Officer. The petitioner sought a direction from the High Court for the timely disposal of their rectification application.

Key Issues

1. Whether the High Court should direct the State Tax Officer to consider and dispose of the petitioner's pending application for rectification within a specified timeframe, in accordance with law and on merits? The petitioner argued that their application for rectification, filed on April 30, 2025, was still pending and they would be satisfied if the Court directed its disposal within a time-bound manner. The revenue/State did not record any specific arguments in the judgment.

Sections Cited

Section 74

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Serial No. 36 SUPP LIST IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP (C) No. 1204/2025 CM No. 3180/2025 M/S PBS CONSTRUCTIONS …Petitioner/Appellant(s) Through: Mr. Zaffar Qadri, Advocate Vs. UT OF JK AND OTHERS ...Respondent(s) Through: CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE

ORDE R 23.05.2025

Impugned in this petition filed under Article 226 of the Constitution of India is a demand order dated 1st February, 2025, issued by the respondent-State Tax Officer under Section 74 of the GST Act, 2017. 2. Learned counsel for the petitioner submits that he has already filed an application for rectification on 30th April, 2025, which is still pending consideration before the State Tax Officer. He further submits that the petitioner would feel satisfied that if this petition can be disposed of with a direction to the State Tax Officer to consider and dispose of the application for rectification in a time bound manner.

Having regard to the submissions made by the learned counsel for the petitioner and the nature of relief prayed for, this petition is disposed of with a dire

The judgment continues below.

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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.