Facts of the Case

The petitioner, Shahida Noor, had her appeal under Section 107 of the Jammu & Kashmir Goods and Services Tax Act, 2017 dismissed by the Appellate Authority vide order dated 24.02.2022. That appeal had itself challenged an assessment order dated 16.07.2020 passed by the State Taxes Officer, Circle-Q. The petitioner had also filed a Revision Petition against the appellate order, which remained pending without being taken up despite the lapse of considerable time. Aggrieved by the inaction and the manner in which the appeal was decided, the petitioner approached the High Court of Jammu & Kashmir and Ladakh at Srinagar under Article 226 of the Constitution.

Issues Involved

  1. Whether the Appellate Authority afforded adequate opportunity of hearing to the petitioner before dismissing the Section 107 appeal.
  2. Whether such a factual dispute regarding opportunity of hearing could be adjudicated by the High Court in writ jurisdiction.
  3. What relief the petitioner was entitled to in light of the pending Revision Petition.

Petitioner's Arguments

  • The Appellate Authority decided the appeal on the strength of available records without proper assistance to the appellant and without sufficient opportunity of hearing.
  • A Revision Petition against the impugned order had already been filed but was not being taken up for consideration despite a considerable lapse of time.
  • The petitioner was constrained to approach the writ court only because the statutory revisional remedy was not being acted upon.

Respondent's Arguments

  • The Government Advocate for the respondents vehemently supported the impugned order, stating that adequate opportunity of hearing had in fact been afforded to the petitioner by the Appellate Authority.

Court Order/Findings

  • The Court held that disputed questions regarding whether adequate opportunity of hearing was given cannot be gone into in writ proceedings, this being a factual controversy.
  • On being asked, the petitioner's counsel expressed satisfaction with the petition being disposed of by granting liberty to file a review petition before the Appellate Authority.
  • The petition was disposed of granting liberty to file the review petition within one week, with a direction to the Appellate Authority to decide it expeditiously and after hearing both parties.
  • The Court clarified that any delay occasioned in filing the review petition within the stipulated time would be deemed condoned.

Important Clarification

  • Where the core grievance is a disputed factual question — such as whether adequate opportunity of hearing was actually granted — the writ court is not the appropriate forum to resolve it on affidavits alone.
  • In such situations, courts often craft a practical middle path: disposing of the petition while reviving or permitting the appropriate statutory remedy, and condoning delay so the petitioner is not shut out on limitation.

Sections Involved

  • Section 107, J&K GST Act, 2017 — appeal to the Appellate Authority against orders of the proper officer.

Decision – In Favour of

Disposed of with directions, in part in favour of the Assessee — no finding was recorded on whether natural justice was actually violated, but the petitioner was granted a fresh opportunity through a review petition with delay condoned.

Related Case Laws

No related case laws are available on this site at present for cross-reference on this specific point.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Srinagar
  • Case No.: WP(C) No. 500/2022 with CM No. 1235/2022
  • Parties: Shahida Noor vs Union Territory of JK & Ors.
  • Coram: Justice Ali Mohammad Magrey and Justice Mohan Lal
  • Date of Order: 22.03.2022

Link to Download the Order

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