Mohd Hazzak Lohar Vs Commissioner State Tax
Date: July 22, 2026
Subject Matter
Order Imposing Penalty Under Section 129(3) Issued Beyond Statutory Period is Invalid
Summary
The High Court has allowed the writ petition, quashing the penalty order dated 22nd September 2025, which was issued under Section 129(3) of the J&K Goods and Services Tax, 2017. The Court held that the timeline of seven days prescribed under Sec…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT 1. Petitioners have invoked extraordinary writ jurisdiction vested in this Court under Article 226 of the Constitution of India, to throw challenge to the following orders issued by the State Taxes Officer – respondent no.2: – (i) Notice in Form GST MOV-02 dated 11 th September 2025 (Annexure I); (ii) Notice in Form GST MOV-06 dated…