Adil Lateef Shah Vs Union Territory of J and K and Another (Jammu & Kashmir and Ladakh High Court)
In Adil Lateef Shah vs Union Territory of J&K and Another, the Jammu and Kashmir and Ladakh High Court dealt with a petition seeking restoration of GST registration cancelled due to non-response to a show cause notice.
A show cause notice dated July 14, 2024 was issued by the State Taxes Officer, requiring the petitioner to respond within seven days. As no reply was furnished, the authority cancelled the petitioner’s GST registration by order dated August 17, 2024. Aggrieved, the petitioner approached the High Court under Article 226 seeking restoration of registration.
The Court noted that in similar matters, it had consistently directed restoration of GST registration subject to compliance with statutory requirements. It also recorded that the respondents had conceded in such cases that registration could be restored if the dealer files pending returns and pays due taxes, penalty, and interest under the GST law.
Relying on this approach and prior orders, the Court disposed of the petition with specific directions. The petitioner was directed to approach the competent authority within seven days for restoration of registration. Upon such approach, the authority was directed to restore the registration immediately, subject to completion of necessary formalities.
