Mohammad Ayaz Parray And Ors. vs. Union Territory Of J And K And Ors. (Goods And Service Taxes)
Held
The High Court, having heard learned counsel for the parties and perused the record, was of the considered opinion that the writ petition could be disposed of by directing the Appellate Authority to consider the appeal of the petitioners, if pending against the impugned order, and pass appropriate orders in accordance with law. The Court directed that this be done within a period of two months from the date a copy of the order is served on the Appellate Authority. The Court did not delve into the merits of the GST registration cancellation itself, focusing solely on the procedural delay in the appellate process. No issues were expressly left undecided.
Facts
The petitioners, Mohammad Ayaz Parray & Ors., filed a writ petition before the High Court of Jammu & Kashmir and Ladakh challenging an order dated 31st October 2022 passed by the State Taxes Officer, Circle Baramulla-II, Kashmir. This order had cancelled the petitioners' registration under the GST Act. The petitioners averred that an appeal against this cancellation order was pending adjudication before the Appellate Authority, but no decision was being made. The petition was filed under Article 226 of the Constitution of India.
Key Issues
1. Whether the High Court should entertain a writ petition when an alternative remedy of appeal is available and pending before the Appellate Authority, and if so, under what circumstances? Petitioner's Contention: The petitioners argued that despite having an appeal pending before the Appellate Authority, the delay in adjudication by the Appellate Authority warranted intervention by the High Court. They sought a direction for the timely disposal of their appeal. Revenue's Contention: The respondents (Union Territory of JK & Ors.) did not record any specific arguments against the maintainability of the writ petition or the relief sought by the petitioners in the provided judgment text. Their participation was through counsel representing the State.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R 10.02.2025
Impugned in this petition filed under Article 226 of the Constitution of India is an order dated 31st October 2022 passed by State Taxes Officer, Circle Baramulla-II, Kashmir whereby registration of the petitioners under GST Act has been cancelled. As per the averments made by petitioners, in this petition, supported by Annexure-IV, it clearly transpires that appeal against impugned order is pending adjudication before the Appellate Authority. The grievance of the appellants is that the Appellate Authority is not taking any decision in the matter. Having heard learned counsel for the parties and perused the record, we are of the considered opinion that this petition can be disposed o
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.