Jammu & Kashmir High Court
Himalayan Heli Service Ltd vs Union Of India And Ors on 6 May, 2025
Author: Sindhu Sharma
Bench: Sindhu Sharma
Sr. No. 6
HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT JAMMU
Case: WP(C) No. 1088/2025
CM No. 2580/2025
Himalayan Heli Service Ltd. ..... Petitioner(s)
Through :- Mr. Vikram Sharma, Sr. Advocate with
Mr. Sunil Sharma, Advocate
Mr. Sachin Dev Singh, Advocate
Mr. Sanpreet Singh, Advocate
Vs
Union of India and Ors. .....Respondent(s)
Through :- Mr. Dheeraj Nanda, CGSC
CORAM:
HON'BLE MRS. JUSTICE SINDHU SHARMA, JUDGE
HONBLE MR. JUSTICE SHAHZAD AZEEM, JUDGE
ORDER
06.05.2025
01. Petitioner seeks quashing of notification No. 09/2023 dated 31.03.2023
and Notification No. 56/2023 dated 28.12.2023 issued by the respondents
providing for extended period of limitation being against de hors Section 168-A
of Central Goods and Services Tax (CGST) Act, 2017. Petitioner also seeks
quashing of the order dated 01.02.2025 issued by the respondents without any
jurisdiction.
02. Learned Senior counsel appearing for the petitioner submits that the
issue of the extension of time limit by the impugned notice was addressed by the
Bombay High Court in Writ Petition No. 2556 of 2025 decided on 17.03.2025,
titled ‘Veritas Software Technologies India Pvt. Ltd. Versus State of
Maharashtra’ and interim relief has been granted to the petitioner therein,
therefore, the petitioner also seeks parity with the said order.
03. Mr. Dheeraj Nanda, learned CGSC appearing for the respondents
submits that the remedy available to the petitioner was to prefer an appeal,
2|Page WP(C) No. 1088/2025
which the petitioner has not chosen to file, therefore, the doctrine of election of
remedies is applicable to these proceedings. The issue raised by Mr. Nanda,
learned CGSC, can be considered only after the objections are filed.
04. List on 04.06.2025.
05. Meanwhile, subject to deposit of Rs. 02 crores by the petitioner, within a
period of two weeks, respondents shall not take any coercive action against the
petitioner. The amount so deposited shall be kept in an FDR till further orders of
this Court.
( SHAHZAD AZEEM) (SINDHU SHARMA)
JUDGE JUDGE
JAMMU
06.05.2025
Mihul
Mihul Singh
2025.05.07 16:27
I attest to the accuracy and
integrity of this document
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