M/S Imran Ahmed Awan vs. State Tax Officer

WP(C)/1953/2022HC Jammu and Kashmir and LadakhGSTCNR JKHC01004266202226 November 2025Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Imran Ahmed Awan, filed a writ petition (WP(C) No. 1953/2022) challenging an order passed by the State Tax Officer under Section 74 of the CGST Act 2017/SGST Act 2017. The writ petition was dismissed for non-prosecution on 17.11.2025. The petitioner then filed an application (CM/7820/2025) seeking restoration of the dismissed writ petition. The Court allowed this application, restoring the writ petition to its original number. However, upon hearing the parties, the Court noted that the order impugned in the main petition was appealable under Section 107 of the Act.

Held

The Court held that the writ petition was not maintainable because an equally efficacious statutory remedy of appeal was available to the petitioner under Section 107 of the CGST Act 2017/SGST Act 2017. The reasoning was that the impugned order, passed under Section 74 of the Act, is appealable. Therefore, the writ petition was dismissed. However, the Court granted liberty to the petitioner to avail the remedy of appeal under Section 107. To mitigate prejudice, the Court directed that if an appeal is filed within two weeks from the date of the order, the time spent during the pendency of the writ petition in the High Court would not be reckoned towards the limitation period for filing the appeal. No specific issue was left undecided.

Key Issues

1. Whether the writ petition is maintainable when an equally efficacious statutory remedy of appeal is available under Section 107 of the CGST Act 2017/SGST Act 2017? Petitioner's contention: The petitioner did not explicitly argue for the maintainability of the writ petition. The judgment does not record any specific arguments from the petitioner regarding this issue. Revenue's contention: The Revenue, through the State Tax Officer, implicitly argued that the writ petition was not maintainable due to the availability of the statutory remedy of appeal under Section 107 of the Act. The judgment does not record specific precedents or circulars relied upon by the Revenue.

Sections Cited

Section 74, Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Sr. No. 36 2nd Supp. Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR CM/7820/2025 In WP(C)/1953/2022 M/S Imran Ahmed Awan …Petitioner(s)/Appellant(s) Through: Mr. Irshad Ahmad, Advocate Vs. State Tax Officer ...Respondent(s) Through: Mr. M.Younis, AC CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE

O R D E R 26.11.2025

CMNo. 7820/2025:

This is an application filed by the petitioner seeking restoration of WP(C) No. 1953/2022 dismissed for non-prosecution vide order dated 17.11.2025. The application is within time and the cause shown is acceptable.

The application for the reasons stated therein is allowed and WP(C) No. 1953/2022 is restored to its original number.

Application stands disposed of.

WP(C) No. 1953/2022

Heard learned counsel for the parties and perused the record.

It is seen that the order impugned in the main petition is passed under Section 74 of the CGST Act 2017/SGST Act 2017, and, therefore, appealable under section 107 thereof.

In the face of availability of equally efficacious statut

The judgment continues below.

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