2025 (6) TMI 249 - HC - GST

Cancellation of GST registration by Sales Tax Officer - appeal dismissed on the ground that the same was barred by limitation - invocation of Article 226 of the Constitution of India - HELD THAT - This case is apparently similar and identical to SHEIKH MOHAMMAD YOUSUF VERSUS UNION TERRITORY OF J K AND ORS. 2024 (8) TMI 893 - JAMMU AND KASHMIR AND LADAKH HIGH COURT and therefore this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately subject to the completion of all requisite formalities. The petitioner undertakes to file return and deposit the taxes and penalty along with the interest within a period of seven days from the restoration of GST number of the petitioner. In the event the needful is not done by the petitioner within stipulated period suspended registration of the petitioner shall be deemed to have been restored. Petition disposed off.

Summary

The Jammu & Kashmir and Ladakh High Court, through Hon'ble Justices Sanjeev Kumar and Mohd Yousuf Wani, disposed of the petition by relying on its prior judgments dated 26.07.2024 in WP(C) Nos. 1061/2024 and 1130/2024, finding the present case identical. The Court directed the petitioner to approach the Competent Authority for GST registration within seven days. The Competent Authority is ordered to "restore GST number of the petitioner immediately, subject to the completion of all requisite formalities." The petitioner must file returns and pay taxes, penalties, and interest within seven days of restoration. Failure to comply will result in the suspended registration being deemed restored. The petition is accordingly disposed of.