HIGH COURT OF JAMMU & KASHMIR AND LADAKH

AT SRINAGAR

(Through virtual mode from Jammu)

WP(C) No. 809/2024 Reserved on : 13.08.2025

Pronounced on: 24.12.2025

Uploaded on : 26.12.2025

Whether the operative part or judgment is

pronounced

TC Tours Limited …. Petitioner/Appellant(s)

Through:- Mr. Amrinder Singh, Advocate

Mr. Sheikh Umar Farooq, Advocate

V/s

Union Territory of J&K and ors. …..Respondent(s)

Through:- Mr. Mohsin Qadiri, Sr. AAG with

Ms. Maha Majeed, Assisting Counsel

CORAM : HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE

HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE

JUDGMENT

Per : Sindhu Sharma-

01. The present petition has been filed by the petitioner against the impugned order dated 06.03.2023 passed by respondent No. 3, vide which, respondent No. 3 has rejected the appeal filed by the petitioner in Form GST APL-02 for the reason that the dealer has not submitted hardcopy as mandatory under Section 107 of the Jammu and Kashmir GST Act, 2017

(hereinafter to be referred to as ‘GST Act’).

02. The petitioner, it is submitted, is engaged in providing tour related services by planning and organization of tours, arranging, transportation, accommodation facilities, meals and guide services and also assist in