J&K HC Orders GST Registration Restoration Despite Time-Barred Appeal

Heritage Agro Industry Vs Union Territory of J&K and Ors. (Jammu & Kashmir High Court) The Jammu & Kashmir High Court dealt with a petition challenging the cancellation of a GST registration certificate by the State Tax Officer, Pulwama, through an order dated 14.09.2023. The petitioner had filed an appeal under Section 107(1) of the GST Act, 2017 before the Appellate Authority, which was rejected on 11.11.2025 on the ground of limitation. The petitioner thereafter approached the High Court under Article 226 of the Constitution seeking restoration of GST registration. The Court not...