Jammu and Kashmir High Court
WP(C)/1203/2026 of M/S HOTEL HAJR TH.ITS PROPRIETOR Vs UNION TERRITORY OF J AND K (HOME) AND OTHERS on 16 September 2026
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 1203/2026 CM(3146/2026)) M/S HOTEL HAJR TH.ITS PROPRIETOR …..Petitioner(s) Through: Mr. Numan Malik, Adv. vice Mr. Syed Faisal Qadiri, Sr. Adv. V/s UNION TERRITORY OF J AND K (HOME) AND OTHERS ….. Respondent(s)
7
Regular
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT SRINAGAR
WP(C) 1203/2026 CM(3146/2026))
M/S HOTEL HAJR TH.ITS PROPRIETOR
…..Petitioner(s)
Through:
Mr. Numan Malik, Adv. vice Mr.
Syed Faisal Qadiri, Sr. Adv.
V/s
UNION TERRITORY OF J AND K (HOME) AND OTHERS
….. Respondent(s)
Through:
Mr. Mohsin Qadiri, Sr. AAG
with Ms. Maha Majeed, AC
Coram:
Hon’ble The Chief Justice
(through virtual mode)
Hon’ble Mr. Justice Rajnesh Oswal, Judge
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ORDER
16.09.2026
Mr. Mohsin Qadiri, learned Sr. AAG, very fairly submits that, on instructions from the concerned authority, the issue is no longer res integra and that the matter is squarely covered by the judgment passed in WP(C) No. 963/2023, titled Haji Khazir Mohd. Dar & Ors. v. U.T. of J&K & Ors., pronounced on 07.07.2025. The relevant portion of the judgment reads as under:
1. The judgment passed in writ petition bearing WP(C) No.1154/2024, squarely covers the issue raised in this petition as well. Therefore, the judgment passed in WP(C) No.1154 shall apply on all fours to this case as well.
2. In view of the above, this petition is disposed of with the following directions:-
(i) That the petitioners are liable to pay GST on the rental income which they are receiving from the Department of Home in respect of the hotel accommodation of petitioners hired by the Department of Home. The petitioners, therefore, shall be legally bound to seek appropriate registration under the CGST/Jammu and Kashmir
GST Act and deposit the service tax at the prescribed rate with the GST Authorities.
(ii) That the Department of Home, Government of Jammu and Kashmir, shall be liable to pay the prescribed rate of GST in addition to the rent payble to the petitioners per room per day as determined by the Government from time to time.
(iii) That it shall be a right time for the Department of Home to constitute a proper Rent Assessment Committee to revise the rental in respect of the hotel accommodation it has taken on rent for the last several years.
3. The Department of Home Shall, w.e.f. August, 2025, start paying the GST in addition to the rental payable to the petitioners, and the petitioners shall immediately and without any further waste of time seek their registration under the Act to enable them to collect the GST from the Department of Home and deposit the same with the GST Authorities. Needless to say, this registration process shall be completed by the petitioners before 31st July, 2025.
4. Disposed of.
The present petition is disposed of on the same terms.
(Rajnesh Oswal)
(Dr. Pushpendra Singh Bhati)
Judge
Chief Justice
SRINAGAR 16.09.2026 Shameem H.