Bashir Ahmad Bangroo vs. Union Territory Of Jammu And Kashmir And Ors. (Excise And Taxation)

Held

The Court allowed CM No. 377/2026, granting the applicant/petitioner exemption from filing certified copies of the orders and annexures at that stage. Regarding CM No. 389/2026, the Court allowed the application for the release and refund of the amount deposited by the applicant/petitioner. This decision was based on the petitioner's submission that they had approached the Assessing Authority in compliance with the Court's previous directions dated 17.10.2024, and in view of no objection from the other side. The release was made subject to proper verification of identity and fulfillment of requisite formalities. The Court reiterated its earlier stance that it had not intended to return any finding on merits and had left the issue to be revisited by the Assessing Authority.

Facts

The petitioner, Bashir Ahmad Bangroo, filed a writ petition (WP(C) No. 1562/2024) challenging an assessment order related to Goods and Services Tax (GST). The High Court, in its judgment dated 17.10.2024, observed that the issue could not be adjudicated upon in the writ proceedings. However, it permitted the petitioner to approach the Assessing Authority with proof of payment of GST deducted at source, stating that the authority would re-examine the issue and make necessary corrections if required, particularly concerning a projected double payment of GST. The Court explicitly stated it would not return any finding on merits. Subsequently, the petitioner filed CM No. 377/2026 seeking exemption from filing certified copies and CM No. 389/2026 seeking the release and refund of an amount deposited with the Registry pursuant to an interim order dated 22.07.2024.

Key Issues

1. Whether the petitioner is entitled to an exemption from filing certified copies of documents in support of the writ petition, as per CM No. 377/2026. 2. Whether the petitioner is entitled to the release and refund of the amount deposited with the Registry of the Court, as per CM No. 389/2026, in light of the High Court's previous order dated 17.10.2024. Petitioner's Arguments: The petitioner, through their counsel, argued that they have complied with the directions of the High Court by approaching the Assessing Authority. They sought the release of the deposited amount. No specific arguments were recorded for the revenue or state regarding these applications. Revenue/State's Arguments: No arguments were recorded for the respondents (UT of J&K and Ors.) on these applications.