Shahida Noor vs. Union Territory Of J And K And Ors. (Finance Departmentt)
Held
The Court noted that in writ proceedings, it could not delve into the correctness of the Petitioner's contention regarding the adequacy of the hearing opportunity. The Petitioner's counsel then submitted that the Petitioner would be satisfied if the petition was disposed of by granting liberty to file a review petition before the Appellate Authority, with a direction for expeditious disposal. The Court accepted this submission. It granted the Petitioner liberty to file a review petition against the Appellate Authority's order dated February 24, 2022, within one week. Upon receipt, the Appellate Authority was directed to consider and decide the review petition expeditiously, in accordance with the law, and after hearing both parties. Any delay in filing the review petition was condoned by the Court.
Facts
The Petitioner, Shahida Noor, filed a writ petition challenging an order dated February 24, 2022, passed by the Appellate Authority. This order dismissed the Petitioner's appeal against an order dated July 16, 2020, passed by the State Taxes Officer Circle-Q/Assessing Authority. The Petitioner contended that the Appellate Authority dismissed her appeal without sufficient opportunity for hearing and that a pending revision petition against the impugned order had not been taken up. The Respondent, Union Territory of JK & Ors., argued that adequate opportunity of hearing was provided.
Key Issues
1. Whether the Petitioner was afforded adequate opportunity of hearing by the Appellate Authority before passing the impugned order dated February 24, 2022, under Section 107 of the J&K GST Act, 2017? Petitioner's contention: The Petitioner argued that the Appellate Authority dismissed her appeal without providing sufficient opportunity of hearing. She also mentioned a pending revision petition that had not been considered. Respondent's contention: The Respondent argued that adequate opportunity of hearing was indeed provided to the Petitioner by the Appellate Authority.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Serial No. 35 Supplementary-1 Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR
WP(C) No. 500/2022 CM No. 1235/2022
Shahida Noor … Petitioner(s)
Through: - Ms Saima Mehboob, Advocate.
V/s
Union Territory of JK & Ors. … Respondent(s) Through: - Mr Sajjad Ashraf Mir, Government Advocate.
CORAM:
Hon’ble Mr Justice Ali Mohammad Magrey, Judge
Hon’ble Mr Justice Mohan Lal, Judge
(ORDER) 22.03.2022
Magrey, J (Oral):
This Petition is directed against the Order dated 24th of February, 2022 passed by the Appellate Authority in the appeal filed by the Petitioner under Section 107 of the J&K GST Act, 2017; whereby the Petitioner had challenged the Order dated 16th of July, 2020 passed by the State Taxes Officer Circle-Q/ Assessing Authority.
Learned Counsel for the Petitioner submitted that the appeal of the Petitioner has been dismissed by the Appellate Authority on the strength of the records available and without proper assistance on part of the Appellant. It is pleaded that the Appellate Authority did not give sufficient opportunity of hearing to the Appellant before passing the Order impu
The judgment continues below.
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