Tahir Majeed Baba vs. Union Territory Of J And K And Ors. (Finance Department)

Held

The Court held that the letter dated 17.11.2022 from the Labour Inspectorate to respondent no. 9 was a mere communication apprising him of developments regarding registration under the J&K Shops and Establishments Act and was not a decision subject to judicial review. Regarding the show cause notice dated 07.12.2022 for cancellation of the petitioner's GST registration, the Court found it was issued in furtherance of the exercise pending adjudication before the Deputy Commissioner (Appeals), Sales Tax Department, concerning respondent no. 9's application. The Court directed that the State Tax Officer, Circle-A, Kashmir, should submit the reply received from the petitioner to the Deputy Commissioner (Appeals) and not carry out any adjudication independently. The Court also noted that civil suits had been filed between the parties regarding the property, which eclipsed the scope for intervention in the writ petition. Consequently, the writ petition was disposed of as not maintainable for the reliefs sought. The Court stated that nothing observed would prejudice either party's case. No specific issue was left undecided, but the reliefs sought were denied on grounds of maintainability and pending adjudication.

Facts

The petitioner, Tahir Majeed Baba, filed a writ petition challenging a letter dated 17.11.2022 from the Labour Inspectorate and a show cause notice dated 07.12.2022 for cancellation of his GST registration. This petition is a repeat of a previous writ petition (WP(C) 1997/2021) where the parties' positions were reversed. The dispute concerns the ownership and operation of Samci Restaurant, located in a jointly owned property. The petitioner and respondent no. 9 are brothers. Previously, a single bench judgment and a division bench judgment in LPA 197/2022 had addressed the dispute, directing authorities to consider license applications and holding that the restaurant should not be operated by either party until a license was granted. The current petition arises from a purported cause of action related to these subsequent communications.

Key Issues

1. Whether the letter dated 17.11.2022 from the Labour Inspectorate to respondent no. 9 is subject to judicial review, under the J&K Shops and Establishments Act. 2. Whether the show cause notice dated 07.12.2022 issued by the State Taxes Officer to the petitioner is valid and can be adjudicated independently, considering the pending proceedings before the Deputy Commissioner (Appeals). Petitioner's arguments: The petitioner sought to challenge the Labour Inspectorate's letter and the GST show cause notice. He also sought a writ of mandamus to grant him a food license and hand over the keys to the restaurant premises. The petitioner contended that the Labour Inspectorate's communication was a decision per se and that the GST show cause notice was improperly issued. Revenue/State's arguments: The judgment does not explicitly record arguments from the revenue or state. However, the court's reasoning implies that the Labour Inspectorate's letter was merely an information communication, not subject to judicial review. Regarding the GST show cause notice, the court noted it was issued in furtherance of the pending adjudication before the Deputy Commissioner (Appeals).