Kusum Lata vs. Ut Of J And K Th. Commissioner Secretary TO Government Finance Department

Held

The Court disposed of the writ petition at the threshold stage. It directed the respondents, particularly respondent No. 5 (Sale Tax Officer), to examine the grievance of the petitioner as presented in the writ petition. The Court ordered that this consideration should be done in an expeditious manner, preferably within a period of four weeks. The Court did not delve into the merits of the allegations concerning the GST Certificate or the trespass. The operative direction was to consider the grievance and take action as warranted by law. No specific finding was made on the validity of the GST Certificate or the trespass allegations, as the Court chose to direct consideration rather than adjudication.

Facts

The petitioner, Kusam Lata, filed a writ petition seeking directions against official respondents to take action based on her complaint. The complaint alleged that respondent No. 7's GST Certificate should be revoked based on a license deed, and that respondent No. 6 trespassed into her property without permission. The petitioner requested an inquiry against respondent No. 6 for this trespass. The petitioner's counsel suggested disposing of the matter at the initial stage by directing the official respondents to consider the grievance and take action as per law. The petition was filed under Article 226 of the Constitution.

Key Issues

1. Whether the official respondents, specifically respondent No. 5 (Sale Tax Officer), should be directed to consider the petitioner's grievance regarding the revocation of respondent No. 7's GST Certificate based on a license deed and to conduct an inquiry against respondent No. 6 for alleged trespass. Petitioner's Contention: The petitioner argued that the official respondents should be commanded to take appropriate legal action against respondent Nos. 6 and 7 based on her complaint. This includes revoking the GST Certificate of respondent No. 7 and conducting an inquiry against respondent No. 6 for trespassing. The petitioner's counsel suggested that the court could direct the official respondents to consider the grievance and take consequential action. Revenue/State's Contention: The judgment does not record any specific arguments or contentions from the revenue or state respondents. The matter was disposed of at the threshold stage based on the petitioner's submission.