Paidar Cardboard Th. Its Prop Vs Union Territory of J&K and Ors. (Jammu and Kashmir High Court)
In Paidar Cardboard Th. Its Prop Vs Union Territory of J&K and Ors., the Jammu & Kashmir–Ladakh High Court dealt with a petition challenging the cancellation of GST registration by the State Tax Officer dated 14.09.2023. The petitioner had filed an appeal under Section 107(1) of the GST Act, 2017, which was rejected by the Appellate Authority on 11.11.2025 on the ground of limitation. Aggrieved, the petitioner approached the High Court under Article 226 of the Constitution seeking restoration of GST registration.
The Court noted that similar matters had previously been decided where, subject to the petitioner’s undertaking to comply with statutory requirements, directions were issued for restoration of GST registration. These included filing pending returns and payment of tax, penalty, and interest. The Court observed that in such cases, respondents had also conceded to restoration upon compliance with the law.
Considering that the present case was identical to earlier cases, the Court disposed of the petition by directing the petitioner to approach the competent authority within ten days for restoration of GST registration. The authority was directed to restore the registration immediately upon completion of requisite formalities. The petitioner was required to file returns and deposit all dues, including tax, penalty, and interest, within ten days. It was clarified that failure to comply within the stipulated period would render the order inoperative.
