M/S S. I. Traders vs Union Of India And Ors
2025 Latest Caselaw 2365 J&K/2

Jammu & Kashmir High Court - Srinagar Bench

M/S S. I. Traders vs Union Of India And Ors on 15 December, 2025

Author: Sanjeev Kumar

Bench: Sanjeev Kumar

                                                    Serial No.31
                                                  Supp CAUSE LIST


  IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                     AT SRINAGAR

                               WP(C) 1850/2025
                               CM(4879/2025)

M/S S. I. TRADERS                                  ...Petitioner(s)


Through:       None


                                    Vs.


UNION OF INDIA AND ORS.                           ...Respondent(s)

Through:       Ms. Rehana, Advocate vice
               Mr. T.M. Shamsi, DSGI

CORAM:
         HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
         HON'BLE MR. JUSTICE SANJAY PARIHAR, JUDGE
                                 ORDER

15.12.2025

01. It has been brought to our notice by the learned counsel

appearing for the respondents, that issues raised by the

petitioner in this petition have been considered and

decided by this Court in its judgment dated 27.11.2025,

passed in bunch of writ petitions lead by WP(C) No.

1938/2024 titled as M/S New Gee Enn & Sons Vs.

Union of India & Ors.

02. Having heard learned counsel for the respondents and

gone through the petition we are of the considered

opinion that the judgment dated 27.11.2025 applies on

fours to the facts of the instant case.

03. Accordingly, this petition is disposed of in terms of the

aforesaid judgment with the following directions:-

i. That the petitioner is permitted to file reply to the

impugned show cause notice dated 28.06.2025

issued by the Superintendent Range-I, CGST

Division, Srinagar under Section 74(1) of CGST

Act of 2017 within a period of four weeks from

today and the proceedings initiated shall be

taken to logical end by the proper officer within a

period of three months after the receipt of reply

to the show cause notice, if any.

04. We further clarify that anything said by us in the

judgment whereby instant case is covered shall not be

taken as expression or final opinion on the matter and

the proper authority of the appellate authority, as the

case may be, shall be free to adjudicate the matter on its

merits independently. The legal questions determined in

the aforesaid bunch of petitions, however, shall be

binding on the parties including the petitioner herein.

05. Disposed of.

               (SANJAY PARIHAR)             (SANJEEV KUMAR)
                   JUDGE                        JUDGE


SRINAGAR:
 15.12.2025
"S. Nuzhat"