Sr. No. 5 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP (C) No. 287/2025 CM No. 568/2025 Jammu and Kashmir Bank Ltd. …. Petitioner(s) Through:- Mr. Nonu S. Khera, Advocate. V/s UOI and Ors. …..Respondent(s) Through:- Mr. Dheeraj Khera, CGSC. CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE ORDER 03.03.2025 1. Impugned in this petition filed by the petitioner-Bank is a show-cause notice issued by the Commissioner Central Goods and Services Tax, Jammu dated 30.11.2024 whereby, the petitioner-Bank has been called upon to show cause as to why an action may not be taken against it under the provision of Jammu and Kashmir GST Act, 2017 or the rules made thereunder or any other law for the time being in force. 2. From a plain reading of the show-cause notice, we find that the Commissioner concerned has given elaborate reasons for invoking provisions of the IGST Act, 2017, CGST Act, 2017 and J&K GST Act, 2017 to initiate an action against the petitioner-Bank. The petitioner-Bank is well within its right to reply to the show cause notice and while replying the show-cause notice, the petitioner-Bank is also free to take the objection with regard to the jurisdiction of the Commissioner to issue a show-cause notice. The bank shall further be entitled to plead and demonstrate before the Commissioner that the transaction in question is neither covered under the CGST Act, 2017, J&K GST Act, 2017 or the IGST Act, 2017. 3. Needless to say that in case reply to the show-cause notice is filed by the petitioner-Bank, the same shall be considered by the Commissioner Central 2 Goods and Services Tax, Jammu on its merits and strictly in accordance with law. 4. For the foregoing reasons, we are not inclined to entertain this petition. We, however, provide two weeks’ time to file reply to the show-cause notice. The Commissioner Central Goods and Services Tax, Jammu shall consider the reply to the show cause-notice filed by the petitioner-Bank and take appropriate decision in accordance with the law within a period of four weeks from the date of receipt of notice. 5. We make it clear that all contentions of the petitioner including the one touching points like the applicability of the Acts and the jurisdiction of the authority shall be specifically dealt with. 6. Till the decision in this regard is taken by the respondent-Commissioner, no coercive action shall be initiated against the petitioner-Bank. (Moksha Khajuria Kazmi) (Sanjeev Kumar) Judge Judge Jammu: 03.03.2025 Neha-1