HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP (C) No. 2493/2025 S.P. Enterprises .....Applicant(s)/Petitioner(s) Through :- Mr. Jatin Mahajan, Advocate v/s UT of J & K and Ors. .....Respondent(s) Through :- Ms. Chetna Manhas, assisting counsel to Ms. Monika Kohli, Sr. AAG CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDER (ORAL) 09.09.2025 Sanjeev Kumar ‘J’ 1. The short grievance, projected by the petitioner in this petition, is that he applied for rectification of budgetary support order passed by STO, Kathua under SRO 63 dated 21.12.2018 before the Commissioner State Taxes, J&K. The application for rectification was not entertained by the Commissioner, State Taxes, J&K, who, vide its order dated 01.01.2025, held that such application for rectification of arithmetical and typographical error can be made before the officer, who has passed the budgetary support order. 2. Pursuant to the aforesaid order passed by the Commissioner, States Taxes, J&K, the petitioner claims that he has filed a detailed application before the Sales Tax Officer, Kathua on 28.01.2025, however, the STO, Kathua is sitting over the matter and has not passed any order even after the lapse of more than eight months. Sr. No. 68 2 3. Having regard to the submission of the learned counsel for the petitioner and the nature of relief prayed for, this petition is disposed of, at this stage, without adverting to the merits, by issuing a direction to STO, Kathua to consider and take a final decision on the application of the petitioner, stated to have been filed on 28.01.2025, within a period of four weeks from the date a copy of this order is served upon him. 4. Needless to say, if the department has not prescribed any procedure for filing such an application online, the same shall be considered manually. (Sanjay Parihar) (Sanjeev Kumar) Judge Judge JAMMU 09.09.2025 Vishal Sharma Whether the order is speaking: Yes/No Whether the order is reportable: Yes/No