J And K State Power Development Corporation LTD Th Ashok Nagar vs. Union Of INDIA Th Secretary, Ministry Of Finance,New Delhi And Others

Facts

The petitioner, J&K State Power Development Corporation Ltd., challenged two orders dated 29.12.2023 and 14.07.2025, passed in Appeal No. 04/A/GST/J&K/2024-25. The petitioner also assailed notifications 09/2023-Central Tax, 35/2020-Central Tax, and 13/2020-Central Tax issued under Section 168A of the CGST Act, 2017. A demand for SGST for the period 2017-18 was also challenged, as the Union Territory of J&K had not extended the due date for issuing orders from 05.02.2023. The respondents reported that the Appellate Authority had been constituted on 26th December 2025.

Held

The Court, with the consent of both learned counsel for the parties and in view of the constitution of the Appellate Authority vide office order dated 26th December 2025, disposed of the writ petition. The petitioner was granted liberty to approach the Appellate Authority within a period of two weeks after the Appellate Authority becomes functional. Furthermore, the Court directed that no coercive steps would be taken against the petitioner pursuant to the orders dated 29.12.2023 and 14.07.2025 until the matter is considered by the Appellate Authority. The Court did not decide on the merits of the challenge to the orders and notifications, as the petitioner sought a procedural remedy.

Key Issues

1. Whether the petitioner is entitled to challenge the orders dated 29.12.2023 and 14.07.2025 and the notifications issued under Section 168A of the CGST Act, 2017, in the present writ petition, given the constitution of the Appellate Authority. 2. Whether the respondents are precluded from taking coercive steps against the petitioner pending the petitioner's approach to the Appellate Authority. The petitioner argued that they would be satisfied if the petition was disposed of by granting liberty to approach the Appellate Authority and by directing the respondents not to take coercive steps. The respondents, through learned counsel, submitted that the Appellate Authority had been constituted and the petitioner should approach it for redressal of grievances.