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J&K HC Orders GST Registration Restoration Subject to Filing Returns & Paying Dues
Case Law Details
- Case Name
- G N T Constructions Company Vs Union Territory of J&K and Ors. (Jammu & Kashmir High Court)
- Appeal Number
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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...
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