Writ Dismissed as Assessee Had Remedy to Respond to SCN and Challenge Commissioner’s Jurisdiction | HC

Case Details: Jammu and Kashmir Bank Ltd. vs. UOI - [2025] 172 taxmann.com 396 (Jammu & Kashmir and Ladakh)

Judiciary and Counsel Details

• Sanjeev Kumar & Moksha Khajuria Kazmi, JJ.
• Nonu S. Khera, Adv. for the Petitioner.
• Dheeraj Khera, CGSC for the Respondent.

Facts of the Case

The petitioner, a Bank, filed a writ petition before the Jammu & Kashmir High Court. The petitioner contended that the Commissioner of CGST Tax issued it a show cause notice. The notice called upon the petitioner to show cause as to why an action may not be taken against it under the provision of the Jammu and Kashmir Goods and Services Tax Act, 2017 (JKGST Act) or the rules made thereunder or any other law for the time being in force.

High Court Held

The court held that the petitioner was well within its right to reply to the show cause notice. While replying to the show cause notice, the petitioner was also free to object to the Commissioner’s jurisdiction to issue a show cause notice. The bank shall further be entitled to plead and demonstrate before the Commissioner that the transaction in question is neither covered under the CGST Act, 2017, JK GST Act, 2017, or the IGST Act, 2017.The court ordered the Commissioner to consider the petitioner’s reply to the show cause notice and take appropriate action in accordance with the law.