Authority: High Court of Jammu & Kashmir and Ladakh at Jammu
Order Date: 19 September 2026
Case Overview
- Petitioner: M/s Takia Peer Construction and Engineer, represented by Advocate Mr. Mazher Ali Khan.
- Respondents: Union of India and others.
- The petition sought relief under Article 226 of the Constitution, challenging a decision related to Goods and Services Tax (GST).
- The Court examined the availability of a statutory remedy under Section 107 of the GST Act, 2017.
Final Outcome
- The Court held that the petition is appealable under Section 107 of the GST Act, 2017 and therefore cannot be entertained under Article 226.
- The petition is dismissed with liberty to the petitioner to pursue the alternative remedy provided under the GST Act.
- The order is signed by Hon’ble Mr. Justice Sanjeev Kumar and Hon’ble Ms. Justice Moksha Khajuria Kazmi.
Topics: GST Litigation, Judicial Review