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JAMMU AND KASHMIR BANK LTD. vs. UNION OF INDIA AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
MOKSHA KHAJURIA KAZMI
Pet. Counsel
Nonu S. Khera
Res. Counsel
Dheeraj Khera

Petitioner / Applicant

JAMMU AND KASHMIR BANK LTD.

Respondent UNION OF INDIA AND OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 3, 2025
Order No.

WP (C) No. 287/2025

Citation

2025(3) TAXREPLY 12618
Original Order
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ORDER

ORDER 1. Impugned in this petition filed by the petitioner-Bank is a show-cause notice issued by the Commissioner Central Goods and Services Tax, Jammu dated 30.11.2024 whereby, the petitioner-Bank has been called upon to show cause as to why an action may not be taken against it under the provision of Jammu and Kashmir GST Act, 2017 or the rules made thereunder or any other law for the time being in force. 2. From a plain reading of the show-cause notice, we find that the Commissioner concerned has given elaborate reasons for invoking provisions of the IGST Act, 2017, CGST Act, 2017 and J&K GST Act, 2017 to initiate an action against the petitioner-Bank. The petitioner-Bank is well within its right to reply to the show cause notice and while replying the show-cause notice, the petitioner-Bank is also free to take the objection with regard to the jurisdiction of the Commissioner to issue a show-cause notice. The bank shall further be entitled to plead and demonstrate bef....

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