HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 2001/2024 CM No. 4845/2024 M/s S A Projects Th. Tariq Hussain .....Appellant(s)/Petitioner(s) Through :- Mr. Gourab Sharma, Advocate v/s UT of J&K and ors. .....Respondent(s) Through :- Mrs. Monika Kohli, Sr. AAG CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDER (ORAL) 16.09.2025 Sanjeev Kumar J 1. Impugned in this petition filed under Article 226 of the Constitution of India is a notice dated 09.01.2024 issued by respondent No. 3, reflecting summary of liability which the petitioner has termed as demand notice. 2. Upon being put on notice, respondent Nos. 1 to 3 have filed their objections and have placed on record a copy of the summary of the show cause notice, dated 18.01.2024 issued by the State Taxes Officer, Circle Doda, calling upon the petitioner to submit his reply by 17.02.2024. It is also stated by the respondents that to the statutory notice issued by the STO concerned in Form DRC 01, the petitioner has filed his reply dated 25.06.2024. It is also pleaded by the respondents that before the STO concerned could finalize the proceedings initiated under the provisions of J&K GST Act, 2017 Sr. No. 46 2 WP(C) No. 2001/2024 and CGST Act, 2017, the petitioner filed the instant petition and blocked the finalization of the proceedings. 3. Having heard learned counsel for the parties and perused the material on record, we are of the considered opinion that this petition is premature and therefore, deserves to be dismissed. The notice which is being assailed by the petitioner in this petition is not a notice of demand but only a summary of liability. The States Tax Officer, Circle Doda has already issued a statutory show cause notice to the petitioner and to which the petitioner has already responded by filing his written reply. In that view of the matter, the STO, Circle Doda is required to be permitted to finalize the proceedings initiated by him, of course after affording an adequate opportunity to the petitioner to defend. 4. For the foregoing reasons, we find this petition premature and dismiss the same accordingly. The petitioner shall be free to participate in the proceedings pending before STO, Circle Doda. (Sanjay Parihar) (Sanjeev Kumar) Judge Judge JAMMU 16.09.2025 Neha-II Whether the order is speaking: Yes/No Whether the order is reportable: Yes/No NEHA KUMARI 2025.09.18 11:05 I attest to the accuracy and integrity of this document