Heritage Agro Industry Vs Union Territory of J&K and Ors. (Jammu & Kashmir High Court)
The Jammu & Kashmir High Court dealt with a petition challenging the cancellation of a GST registration certificate by the State Tax Officer, Pulwama, through an order dated 14.09.2023. The petitioner had filed an appeal under Section 107(1) of the GST Act, 2017 before the Appellate Authority, which was rejected on 11.11.2025 on the ground of limitation. The petitioner thereafter approached the High Court under Article 226 of the Constitution seeking restoration of GST registration.
The Court noted that similar matters had previously been considered where directions for restoration of GST registration were issued subject to the petitioner depositing tax, penalty, and interest in accordance with the GST Act, 2017. The Court also observed that such relief had earlier been granted based on concessions by the respondents, provided defaulting dealers complied with statutory requirements by filing returns and clearing dues.
Considering that the present case was similar to earlier matters, the High Court directed the petitioner to approach the competent authority within ten days for restoration of GST registration. The competent authority was directed to restore the registration immediately subject to completion of all required formalities. The Court further directed the petitioner to file pending returns and deposit taxes, penalty, and interest within ten days. It was clarified that failure to comply within the stipulated period would render the order ineffective.
