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of <h1>GST recovery through land revenue mechanism upheld after petitioner challenges Special Tehsildar proceedings under Section 62</h1> <h3>Sheikh Mohammad Yaqoob Versus Union Territory of Jammu & Kashmir through Chief Commissioner/ Commissioner of State Tax, Rambagh, Solina, District Srinagar, Deputy Commissioner, State Tax Recovery, District Srinagar, District Collector, Srinagar, Special Tehsildar Recovery, District Srinagar</h3> Sheikh Mohammad Yaqoob Versus Union Territory of Jammu & Kashmir through Chief Commissioner/ Commissioner of State Tax, Rambagh, Solina, District ... Issues Involved:1. Competency of the Special Tehsildar Recovery to issue recovery proceedings and non-bailable warrants.2. Compliance with previous Court orders by the Respondent No.4.3. Legality of the recovery process under the GST Act and the Jammu & Kashmir Land Revenue Act.Summary:Competency of the Special Tehsildar Recovery:The Petitioner argued that the Special Tehsildar Recoveries is not a competent authority to initiate proceedings against him for tax default, asserting that only the District Collector has such authority under the Jammu & Kashmir Land Revenue Act. The Court examined the relevant provisions of the GST Act and the Jammu & Kashmir Land Revenue Act, concluding that the Special Tehsildar Recoveries, acting under the instructions of the District Collector, has the jurisdiction to issue writs of demand and non-bailable warrants for tax recovery.Compliance with Previous Court Orders:The Petitioner claimed that the Respondent No.4 did not comply with the Court's previous order dated 14th August 2023, which directed the Respondent to first decide the issue of maintainability and jurisdiction before proceeding on merits. The Court found that the non-bailable warrant was issued on 19th August 2023, prior to the Respondent No.4 receiving the Court's order on 22nd August 2023. Therefore, the Respondent could not be held in contempt for actions taken before being informed of the Court's directive.Legality of the Recovery Process:The Respondent's counsel argued that the recovery process was initiated following the proper legal framework, with the Deputy Commissioner, State Taxes (Recovery), certifying the amount due and requesting the District Collector to recover it as land revenue. The Court upheld the legality of the recovery process, citing Section 79 of the GST Act and Sections 61, 62, and 63 of the Jammu & Kashmir Land Revenue Act, which authorize the Special Tehsildar Recoveries to take coercive measures, including issuing non-bailable warrants for tax recovery.Conclusion:The Court dismissed the Petition, finding no merit in the arguments presented by the Petitioner. The proceedings initiated by the Special Tehsildar Recoveries were deemed lawful, and the interim directions were vacated.
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