TaxTMI 
TaxTMI 
2026 (9) TMI 1196
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....ate. For the Respondent(s) Through: Mr. Mohsin Qadri, Sr. AAG with Ms. Maha Majeed, AC. ORDER 01. Impugned in this petition filed by the petitioner under Article 226 of the Constitution is an order dated 28.10.2024, passed by the Appellate Authority Appeals I-State Taxes Department Kashmir in appeal titled as "M/s Stage Trading Pvt. Ltd. Srinagar Vs. UT of J&K & Ors.", whereby the Appella....
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....23.07.2026 in WP (C) No. 2434/2025 titled as "Mohd. Hazzak Lohar & Anr. Vs. Commissioner State Taxes and Anr." whereby this Court has held the provisions of Sub Section 3 of Section 129 of CGST Act, mandatory in nature. 03. Heard learned counsel for the parties and perused material on record. 04. What is held by this Court is set out in para 17, 18 and 19 which for facility of reference are ....
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.... object of provision and the nature of right affected are governing tests. (vii) Whenever the statute authorizes coercive action, like seizure or detention, the Courts insist on strict compliance with the statutory procedure. 18. It is, thus, beyond any pale of discussion that whether the provision is mandatory or not, depends upon the legislative intent, context, object and the ....
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....seizure and specifying the penalty payable was issued on 11.09.2024 and uploaded on 12.09.2024. The Proper Officer was further under an obligation to pass an order for payment of penalty within a period of seven days from the date of service of such notice. 07. The notice dated 11.09.2024 admittedly was uploaded on 12.09.2026 i.e. beyond a period of seven days. In that view of the matter, the m....