DRF Infra Builders Pvt. Ltd Vs UT of J&K (Jammu and Kashmir High Court)
The writ petition was filed before the Jammu & Kashmir and Ladakh High Court challenging multiple actions taken by the GST authorities against the petitioner. The petitioner sought quashing of a show cause notice dated 30.09.2023 issued under Section 63 of the GST Act, 2017, the consequent assessment order dated 22.12.2023, the freezing of its bank accounts ordered on 31.07.2025, and the appellate order dated 15.10.2025 rejecting its appeal on the ground of limitation. The petitioner also sought directions for restoration of the appeal, de-freezing of bank accounts, and remand of the matter for fresh adjudication with an opportunity of hearing.
The petitioner contended that the notice and assessment order were without jurisdiction, as the authorities wrongly treated it as an unregistered entity despite the show cause notice itself reflecting a valid GST registration number. It was further argued that the assessment order was passed without affording an opportunity of hearing. According to the petitioner, it became aware of the impugned proceedings only in August 2025, when its bank account with J&K Bank at Rajouri was frozen. Thereafter, the petitioner attempted to file an appeal under Section 107 of the GST Act, but faced technical issues on the GST portal and was ultimately constrained to approach the appellate authority manually. The appeal was, however, rejected as time-barred by order dated 15.10.2025.
