Case Law Details
Parveez Ahmad Baba Vs Union Territory of JK and others (Jammu & Kashmir High Court)
The Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”) Registration once issued to the assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of the applicant, over undivided property.
Facts:
Mr. Perveez Ahmed Baba (“the Appellant”) running Samci Restaurant, whose licences was cancelled by the Assistant Commissioner for Food Safety, Department of Drug and Food Control Organization, J&K at the request of the Appellant’s brother due to family dispute. Following the same, the GST Registration of the Appellant was also cancelled by the State Taxes Officer, Circle F-Kashmir.
The Appellant filed writ petition being WP (C) No. 1997/2021 before the J&K & L HC. The writ petition was disposed of by the single bench by holding that “so long as the premises to be licensed under the Act remains under dispute between the petitioner and respondent no 5, the designated authority under the Act is well within its power not to grant or renew the license unde the Act in favour of one and to the exclusion of other.”
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