Sr. No. 8 Regular Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP (C) No. 142/2025 CM No. 288/2025 Mohammad Ayaz Parray & Ors. …Petitioner(s)/Appellant(s) Through: Mr. Tawheed Ahmad, Adv. Vs. Union Territory of JK & Ors. ...Respondent(s) Through: Mr. Abdul Rashid Malik, Sr. AAG with Mr. Mohd Younus Hafiz, AC CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE PUNEET GUPTA, JUDGE O R D E R 10.02.2025 Impugned in this petition filed under Article 226 of the Constitution of India is an order dated 31st October 2022 passed by State Taxes Officer, Circle Baramulla-II, Kashmir whereby registration of the petitioners under GST Act has been cancelled. As per the averments made by petitioners, in this petition, supported by Annexure-IV, it clearly transpires that appeal against impugned order is pending adjudication before the Appellate Authority. The grievance of the appellants is that the Appellate Authority is not taking any decision in the matter. Having heard learned counsel for the parties and perused the record, we are of the considered opinion that this petition can be disposed of at this stage by directing the Appellate Authority to consider the appeal of the petitioners, if any, pending against the impugned order and pass appropriate orders in accordance with law. Let the needful be done within a period of two months from the date a copy of this order is served on him. Disposed of. (PUNEET GUPTA) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR: 10.02.2025 Altaf Mohd Altaf Nima I attest to the accuracy and authenticity of this document 11.02.2025