GST Registration Restored Despite Time-Barred Appeal as Petitioner Agreed to Clear Tax Liabilities

Paidar Cardboard Th. Its Prop Vs Union Territory of J&K and Ors. (Jammu and Kashmir High Court) In Paidar Cardboard Th. Its Prop Vs Union Territory of J&K and Ors., the Jammu & Kashmir–Ladakh High Court dealt with a petition challenging the cancellation of GST registration by the State Tax Officer dated 14.09.2023. The petitioner had filed an appeal under Section 107(1) of the GST Act, 2017, which was rejected by the Appellate Authority on 11.11.2025 on the ground of limitation. Aggrieved, the petitioner approached the High Court under Article 226 of the Constitution seeking rest...