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Writ Petition maintainable if Position of Appellate Authority is vacant: J&K HC

Case Law Details

TaxGuru Citation
2024 taxguru.in 2711
Case Name
The Oriental Insurance Co. Ltd. Vs Union Territory of J&K & Ors (Jammu & Kashmir High Court)
Date of Judgement/Order
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The Oriental Insurance Co. Ltd. Vs Union Territory of J&K & Ors (Jammu & Kashmir High Court)

Introduction: In a landmark ruling, the Hon’ble High Court of Jammu & Kashmir addressed the maintainability of writ petitions in the context of vacant appellate authority positions. In the case of Oriental Insurance Co. Ltd. v. Union Territory of J&K [Writ Petition (Civil) No. 3949 of 2019 dated April 29, 2024], the Court dismissed the petition as infructuous but clarified significant points regarding the jurisdiction and procedural propriety when such positions are vacant. This article delves into the details of the case, the Court’s reasoning, and the broader implications for similar future cases.

At the time of filing the Petition, the post of Dy. Commissioner, State Taxes (Appeals-I) Srinagar (“the Position”) was vacant. The Position was later filled up by the Government Order No. 1027-JK (GAD) of 2020 dated November 02, 2020, by posting Dr. Zahoor Ahmad Raina, KAS. Later, he was transferred vide Government Order No. 651-JK(GAD) of 2021 dated July 24, 2021, and Ms. Sammer Naik, JKAS the Dy. Commissioner, State Taxes (Appeals-II) Srinagar was given the additional charge of the Position. Thereafter, vide Government Order No. 130 (JK) GAD of 2022 dated February 06, 2022, Ms. Tabasum Shafat Kamli, JKAS filled the Position.

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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,901

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