Fasil Hussain Shah Vs UT of J&K And Others (Jammu & Kashmir & Ladakh High Court)
Summary: The Jammu & Kashmir and Ladakh High Court at Jammu disposed of a petition seeking restoration of GST registration cancelled on 05.03.2024 by the State Taxes Officer Superintendent Circle, Kupwara. The petitioner’s appeal under Section 107(1) of the GST Act, 2017 had been dismissed by the Commissioner (Appeals) on 27.01.2026 as barred by limitation, following which he invoked Article 226 of the Constitution. His counsel submitted that the matter was covered by Umar Farooq vs. UT of J&K and Others, WP (C) No. 1491/2025.
The Court noted that, in similar cases, restoration had been directed on concessions by the respondents, subject to dealers filing returns and paying taxes, penalty and interest in accordance with law. Finding the present case similar, it directed the petitioner to approach the competent authority within seven days from the order dated 21.10.2026. The authority was directed to restore his GST number immediately, subject to completion of all requisite formalities. The petitioner was also required to file returns and deposit taxes and penalty along with interest within seven days. Failure to comply within the stipulated period would render the Court’s order inoperative and revive the cancellation order. The Court expressly confined the relief to the peculiar facts and analogous earlier cases, leaving all questions of law undecided.
Cases Discussed
- Umar Farooq Vs UT of J&K and Others (Jammu & Kashmir and Ladakh High Court); WP (C) No. 1491/2025. The petitioner’s counsel cited this judgment as covering his case. The Court granted conditional restoration on the analogy of similar earlier cases without deciding the legal issues.
FULL TEXT OF THE ORDER OF JAMMU & KASHMIR AND LADAKH HIGH COURT AT JAMMU
1. Learned counsel for the petitioner submits that the case of the petitioner is fully covered by the judgment of this Court rendered in the case of Umar Farooq vs. UT of J&K and Others (WP (C) No. 1491/2025).
2. The petitioner herein is aggrieved of order of cancellation of his registration dated 05.03.2024, issued by the State Taxes Officer Superintendent Circle, Kupwara. The petitioner had availed the remedy of appeal provided under Section 107 (1) of the GST Act, 2017 before the Commissioner (Appeals), but the same came to be dismissed vide order dated 27.01.2026 being barred by limitation. This is how the petitioner is before us invoking jurisdiction of this Court vested under Article 226 of the Constitution of India for seeking a direction upon the respondents to restore his registration, which was cancelled in terms of order dated 05.03.2024.
3. Similar cases have come up before this Court, wherein subject to the undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the competent authority to restore the registration of the petitioner(s) therein. The aforesaid orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017.
4. Having heard learned counsel for the parties and perused the material on record and also in view of the fact that the case in hand is similar and identical to the aforementioned cases, this petition is disposed of by directing the petitioner to approach the competent authority for restoration of his GST number within a period of seven days from today. The competent authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and panelty along with interest within a period of seven days. We, however, provide that, in case, the needful is not done by the petitioner within the stipulated period, this order shall cease to be in operation and the order of cancellation of his registration shall come into force.
5. Since this petition has been disposed of based on the peculiar facts and circumstances of the case and also on the analogy of the cases earlier decided, this Court has not gone into the legal issues raised by the learned counsel for the parties. Nothing said in this order shall be construed as an expression of opinion by this Court on any question of law sought to be raised in this petition.
