G N T Constructions Company Vs Union Territory of J&K and Ors. (Jammu & Kashmir High Court)
The petitioner’s GST registration was cancelled by the State Tax Officer, Kupwara, through an order dated 21 August 2024 after the petitioner failed to respond to a show-cause notice issued on 7 August 2024. The petitioner challenged the cancellation by filing an appeal under Section 107(1) of the GST Act before the Appellate Authority. However, the appeal was dismissed on 4 November 2025 on the ground that it was filed beyond the limitation period. The petitioner then invoked Article 226 of the Constitution seeking restoration of the cancelled GST registration.
The Court noted that similar matters had previously come before it, in which dealers who agreed to comply with statutory requirements—including filing returns and depositing outstanding tax, penalty, and interest—were granted restoration of GST registration. Restoration in those cases was allowed based on the respondents’ concession that such relief could be granted if the dealers fulfilled their pending obligations. The Court was referred to earlier orders dated 29 April 2024 in WP(C) No. 873/2024 and 1 April 2024 in WP(C) No. 182/2024, where the same approach had been followed.
Finding the present case similar to those earlier matters, the Court directed the petitioner to approach the Competent Authority within seven days to seek restoration of the GST number. The Competent Authority was instructed to restore the registration immediately once all requisite formalities were completed. The Court further directed that the petitioner must file the pending returns and deposit all due taxes, penalties, and interest within seven days; otherwise, the order would cease to operate. The Court clarified that the decision was based on the specific facts and on the analogy of previous cases, and it did not examine the legal issues raised by the Government Advocate.
