Bashir Ahmad Dar Vs UT of J&K and Others. (Jammu & Kashmir High Court)
The Jammu & Kashmir High Court addressed a petition challenging the cancellation of the petitioner’s GST registration under the GST Act, 2017. The registration was cancelled via an order dated 25 February 2021 following the petitioner’s failure to respond to a show-cause notice. An appeal against the cancellation was also dismissed due to delay in filing.
During the present proceedings, the petitioner, through his counsel, undertook to deposit all applicable taxes, penalties, and interest under the GST Act up to the present date, contingent upon the restoration of his GST registration. The Deputy Advocate General raised no objection to this submission.
Considering the circumstances and the absence of objections from the respondents, the Court directed the petitioner to approach the concerned officer for restoration of his GST registration within seven days. Upon restoration, the petitioner is required to deposit all taxes, penalties, and interest within seven days. The Court clarified that failure to comply would render the order inoperative. Accordingly, the petition was disposed of with directions to restore the GST registration and ensure compliance with statutory obligations under the GST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT
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