2025 (2) TMI 1099 - 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 - The Judgment passed in Sheikh Mohammad Yousuf s case 2024 (8) TM I 893 - JAMMU AND KASHMIR AND LADAKH HIGH COURT covers the case of the present Petitioner as well where it was held that 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. This Petition is accordingly disposed of with a direction to 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 the GST Number of the Petitioner immediately subject to completion of all requisite formalities. The Petitioner shall file the returns and deposit the taxes as well as penalty along with interest within seven days. In the event needful is not done by the Petitioner within the stipulated period of time this Order shall cease to be in operation.

Summary

The High Court of Jammu & Kashmir and Ladakh, in a judgment delivered by Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Puneet Gupta, disposed of a case where the Petitioner's situation was found to be covered by a previous judgment in Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors. The Petitioner was directed to register their GST Number with the Competent Authority within seven days, with restoration of the GST Number subject to completing necessary formalities. Failure to comply within the stipulated time frame would render the Order ineffective. The Writ Petition was disposed of accordingly, along with connected CM.