Sr. No. 36 2nd Supp. Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR CM/7820/2025 In WP(C)/1953/2022 M/S Imran Ahmed Awan …Petitioner(s)/Appellant(s) Through: Mr. Irshad Ahmad, Advocate Vs. State Tax Officer ...Respondent(s) Through: Mr. M.Younis, AC CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE O R D E R 26.11.2025 CMNo. 7820/2025: 1. This is an application filed by the petitioner seeking restoration of WP(C) No. 1953/2022 dismissed for non-prosecution vide order dated 17.11.2025. The application is within time and the cause shown is acceptable. 2. The application for the reasons stated therein is allowed and WP(C) No. 1953/2022 is restored to its original number. 3. Application stands disposed of. WP(C) No. 1953/2022 4. Heard learned counsel for the parties and perused the record. 5. It is seen that the order impugned in the main petition is passed under Section 74 of the CGST Act 2017/SGST Act 2017, and, therefore, appealable under section 107 thereof. 6. In the face of availability of equally efficacious statutory remedy, this writ petition is not maintainable. The writ petition is accordingly dismissed leaving it open the petitioner to avail the remedy of appeal provided under Section 107 of the Act. 7. Needless to say, that in case an appeal in terms of Section 107 of the Act is filed before the Appellate Authority within a period of two weeks from today, the time spent during the pendency of this petition in this Court shall not be reckoned towards limitation. 8. Dismissed. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR: 26.11.2025 “S.Nuzhat”