M/S Fasal Metal Store Through Fasal Ahmad Mir vs. Union Territory Of J And K And Ors (Excise And Taxation)

WP(C)/1536/2023HC Jammu and Kashmir and LadakhGSTCNR JKHC01002858202314 June 2023Bench: HON'BLE THE CHIEF JUSTICE N. KOTISWAR SINGH,HON'BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI1 pages

AI SummaryRemanded

Held

The Court held that the petitioner should be granted liberty to approach the Appellate Authority under Section 107 of the GST Act, 2017. The Court reasoned that this would allow the petitioner to pursue their remedies through the statutory appellate mechanism. The operative directions included granting the petitioner three weeks to file an appeal before the Appellate Authority. During this three-week period, no coercive action would be taken against the petitioner based on the impugned orders dated 04.05.2021 and 09.05.2023. The petitioner was also permitted to file an application for stay of these orders within the same period. The Court explicitly stated that this order should not be cited as a precedent in other cases due to the peculiar facts and circumstances.

Facts

The petitioner, M/s Fasal Metal Store, represented by Fasal Ahmad Mir, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh. The respondents were the Union Territory of Jammu & Kashmir and others. The petitioner sought relief concerning impugned orders dated 04.05.2021 and 09.05.2023. At the hearing, the petitioner's counsel requested permission to approach the Appellate Authority under Section 107 of the GST Act, 2017. The Court granted this liberty, allowing the petitioner three weeks to do so. During this period, no coercive action would be taken based on the impugned orders. The petitioner was also permitted to file an application for stay of the impugned orders within this timeframe.

Key Issues

1. Whether the petitioner should be granted liberty to approach the Appellate Authority under Section 107 of the GST Act, 2017? Petitioner's Argument: The petitioner, through their counsel, submitted that they wished to approach the Appellate Authority under Section 107 of the GST Act, 2017, and sought permission from the Court to do so. Revenue/State's Argument: The judgment records no specific argument from the revenue or state regarding the petitioner's request to approach the Appellate Authority. The Court's decision appears to be based on the petitioner's submission.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Sr. No.35 Sup IN THE HIGH C0URT 0F JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) No. 1536/2023 CM no. 3595/2023 M/s Fasal Metal Store th. Fasal Ahmad Mir …Appellant(s)/Petitioner(s) Through: Mr. Mudasir Bin Hassan, Advocate Vs. UT of JK and Ors. ...Respondent(s) Through: Mr. D. C. Raina, AG with Mr. Ilyas Nazir Laway, GA CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE

O R D E R 14.06.2023 When this matter was taken up, it has been submitted at the Bar by learned counsel for the appellant that he may be allowed to approach the Appellate Authority in terms of Section 107 of the GST Act, 2017.

Under the circumstances, we grant liberty to the appellant to appear before the Appellate Authority under Section 107 of the GST Act, 2017. He may do so within three weeks as prayed during which period no coercive action shall be taken based on the impugned order dated 04.05.2021 and 09.05.2023. We also make it clear that within this period of three weeks he will also file an application for stay of the impugned orders and the continuation of this interim restraint based on the impugned orders which shall be subject to any order that may be passed in

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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.