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R.S. CATTLE FEED MILLS vs. UNION TERRITORY OF J&K & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

N.KOTISWAR SINGH
RAHUL BHARTI
Pet. Counsel
Rakesh Sharma
Res. Counsel
K D S Kotwal

Petitioner / Applicant

R.S. CATTLE FEED MILLS

Respondent UNION TERRITORY OF J&K & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Apr 17, 2023
Order No.

WP(C) No. 944/2023

Citation

2023(4) TAXREPLY 7432

Original Order
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ORDER

ORDER N. KOTISWAR SINGH-CJ (OPEN COURT) 01. Heard learned counsel for the parties. 02. Given the fact the Goods and Service Tax regime’s inherent emphasis is to facilitate ease of doing business, then by same claim there has to be quickness of decision making on the part of the authorities and functionaries under the Goods and Service Tax, 2017 who are meant to deal and decide matters and cases be it at original or appellate level. In the present case, a statutory online appeal filed on 29.03.2022 before the appellate authority of the Deputy Commissioner (Appeal) II by the petitioner, whose GST Registration 01AGGPC6801MIZR dated 26.04.2018 came to be cancelled on account of non-filing of more than six consecutive return vide an Order no. ZA011019005252 dated 28.10.2019 passed by the State Taxes Officer Circle Q is still lying undecided. 03. The petitioner came to be served with a show cause notice dated 18.10.2019 issued by the State Tax Officer Circle-Q to....

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