Hotel Ahdoos Private Limited vs. Union Of INDIA And Ors. (Finance)

Facts

The petitioner, Hotel Ahdoos Private Limited, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar, alleging that the respondent authorities had failed to conclude proceedings under Section 74(6) of the CGST Act, 2017. Following an order dated 29.10.2025 directing the concerned STO to appear in person, a Deputy Director from DGGI, Jammu appeared virtually. The revenue submitted a communication dated 16.04.2025 from the Senior Intelligence Officer, DGGI, Jammu, indicating that proceedings against the petitioner had been concluded by the competent authority under Section 74(6) of the CGST Act, 2017. This communication was taken on record.

Held

The Court noted that the respondent revenue had submitted a communication dated 16.04.2025, indicating that the proceedings against the petitioner had been concluded by the competent authority in terms of Section 74(6) of the CGST Act, 2017. As this development addressed the petitioner's primary grievance that the proceedings were not concluded, the Court found that there was nothing further to adjudicate upon in the writ petition. The petition was accordingly dismissed. The Court explicitly left it open to the petitioner to work out their remedy before the appropriate forum if they were aggrieved by the communication, in accordance with the law.

Key Issues

1. Whether the respondent authorities have failed to conclude proceedings in terms of Section 74(6) of the CGST Act, 2017, as alleged by the petitioner? The petitioner contended that the proceedings were not concluded within the stipulated time. The revenue, through the communication dated 16.04.2025, argued that the proceedings have been concluded by the competent authority in terms of Section 74(6) of the CGST Act, 2017. The court was to decide if the petitioner's grievance was addressed by the revenue's submission.