Abdul Ahad Wani Vs Union Territory of J&K & Ors. (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 16 November 2021 after the petitioner failed to respond to a show-cause notice. Subsequent appeal filed by the petitioner was dismissed due to his absence before the Appellate Authority.
In the present proceedings, the petitioner, through his counsel, undertook to deposit all applicable taxes, penalties, and interest under the GST Act to date, contingent upon the restoration of his GST registration. The Advocate General raised no objection to this submission.
Considering the facts and the absence of objections from the respondents, the Court directed the petitioner to approach the concerned officer for restoration of his GST number within seven days. Upon restoration, the petitioner is required to deposit all taxes, penalties, and interest within seven days. The Court further 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.
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT
