Serial No. 36 SUPP LIST IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP (C) No. 1204/2025 CM No. 3180/2025 M/S PBS CONSTRUCTIONS …Petitioner/Appellant(s) Through: Mr. Zaffar Qadri, 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 23.05.2025 1. Impugned in this petition filed under Article 226 of the Constitution of India is a demand order dated 1st February, 2025, issued by the respondent-State Tax Officer under Section 74 of the GST Act, 2017. 2. Learned counsel for the petitioner submits that he has already filed an application for rectification on 30th April, 2025, which is still pending consideration before the State Tax Officer. He further submits that the petitioner would feel satisfied that if this petition can be disposed of with a direction to the State Tax Officer to consider and dispose of the application for rectification in a time bound manner. 3. Having regard to the submissions made by the learned counsel for the petitioner and the nature of relief prayed for, this petition is disposed of with a direction to the State Tax Officer to consider and dispose of the application of the petitioner for rectification claimed to have been filed on 30th April, 2025, within a period of four weeks from the date of this order is served upon the State Tax Officer. Needless to say that consideration to be accorded shall be purely on merits and in accordance with law. 4. Disposed of. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR: 23.05.2025 “ARIF” Arif Hameed I attest to the accuracy and authenticity of this document 26.05.2025