Serial No. 48 SUPP. LIST IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 1119/2025 CM(2959/2025) M/S FOUR WAY MEDICATE SHALTENG TH.ITS PROPRIETOR …Petitioner/Appellant(s) Through: Mr. Shuja-ul-Haq, Advocate with Mr. Musaib N. Bhat, Advocate Vs. UT OF JK AND OTHERS ...Respondent(s) Through: CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDE R 16.05.2025 1. In this petition, the petitioner prays for following reliefs: A) By issuance of writ of Certiorari, or any other appropriate writ, order or direction the impugned order of demand dated 05-10-2023 issued by respondent No.3 be quashed. B) By issuance of writ, order or direction as this Hon'ble Court may deem fit and proper by calling for the records from the file of the Respondents in impugned assessment order in GST ASMT-13 and GST DRC 07 dated 5-10-2023 and quash the same as void ab intio, illegal, arbitrary, violative of principles of natural justice. C) By issuance of writ, order or direction one in the nature of Mandamus Respondent No. 3 be commanded to take decision and decide the rectification application filed by the Petitioner and withdraw the order dated 05-10-2023. 2. So far as reliefs A & B are concerned, it is seen that the impugned demand order dated 5th October, 2023, is appealable before the Appellate Authority and the writ petition in the face of availability of alternative remedy is not maintainable. Arif Hameed I attest to the accuracy and authenticity of this document 19.05.2025 3. With respect to relief C, Mr. Shula-ul-Haq, learned counsel for the petitioner, submits that a rectification application was filed on 14th February, 2025, in respect of impugned order dated 5th October, 2023. However, the respondent No. 3 has not taken any decision on the said application. Therefore, a direction may be issued to the respondent No. 3 to consider and decide the application within a stipulated timeframe. 4. Having regard to the submissions made and nature of relief prayed for, this petition is disposed of with a direction that if the petitioner has filed a rectification application on 14.02.2025, respondent No. 3 shall consider and decide the same within a period of three weeks. The decision taken thereon shall be conveyed to the petitioner. 5. Disposed of. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR: 16.05.2025 “ARIF” Arif Hameed I attest to the accuracy and authenticity of this document 19.05.2025