TaxTMI 
TaxTMI 
2026 (9) TMI 1579
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....rit of Certiorari for Quashment of communication dated 31.03.2022 to the extent of imposition of Goods & Service Tax (herein after referred to as GST) w.e.f. year 2015 upon the Petitioner by respondent No. 4. b) Issue a Writ of Mandamus commanding the respondents for permanent allotment of the space earmarked being in use and occupation of the Petitioner as "Sumo Taxi Stand" located at Dood Ganga Haft Chinar Srinagar, for operating the business activities of the Petitioner Union as mandated in terms of Rules of the Motor Vehicles Act. 2. The abovementioned reliefs are being sought by the petitioner on the ground that GST was implemented in the month of July, 2017, and the respondents through the medium of impugned communication ....
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.... earlier stand at I.G Road near Exhibition ground was shifted to Doodh Ganga/Haft Chinar by District Administration, in view of the construction of Jehangir Chowk-Rambagh flyover. The petitioner-Union illegally occupied SDA land and started operating their Sumo Stand from the said land. On the basis of the representation of the petitioner duly forwarded by the Deputy Commissioner, Srinagar to SDA for allotment of occupied space of SDA, the matter was taken up with the Transport Commissioner, Kashmir, for authentication of vehicles of the Taxi/Sumo Union. The Board of Inspection recommended the allotment of the space in favour of the petitioner-Union based on the recommendation of the ARTO Kashmir. NOC was also granted by the Police Departme....
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.... site will be security risk. It is further stated that the issue regarding the allotment of land at Doodh Ganga/Haft Chinar was also taken up with the Sr. Superintendent of Police,(Traffic) by SDA vide letter dated 19.10.2022, who in terms of letter dated 30.12.2022 informed SDA that no allotment of any portion of land should be made to any Public Transport Company as it will be in violation of Hon'ble High Court directions. Besides, any temporary allotment/allocation that has been made should be rescinded immediately Further, SDA again took up the matter with Sr. superintendent of Police (Traffic) with a request to communicate its opinion/comments regarding the allotment, so that the matter is disposed of accordingly. In response thereto, ....