2023 (8) TMI 1387 - HC - GST

Jurisdiction to initiate the proceedings - it is contended that Special Tehsildar Recoveries, Srinagar has no jurisdiction at all to initiate the proceedings, inasmuch as, as per the statute, it is the Collector who has the authority - HELD THAT - The petitioner can appear before the Special Tehsildar Recoveries, Srinagar and raise all the objections including the lack of jurisdiction on the part of Special Tehsildar Recoveries, Srinagar. We are also making it clear that the Special Tehsildar Recoveries, Srinagar shall first decide the issue on the maintainability of the impugned notice and jurisdiction before proceeding on merit. The petitioner, if aggrieved by the decision, may approach this Court again. The writ petition stands disposed of.

Summary

The High Court of Jammu and Kashmir and Ladakh heard a petition challenging a demand notice issued by the Special Tehsildar Recoveries, Srinagar, stating that the Collector should have jurisdiction. The court allowed the petitioner to raise objections before the Special Tehsildar Recoveries and directed them to decide on jurisdiction first. The petitioner can approach the court again if unsatisfied with the decision. The writ petition was disposed of with this direction.