J&K High Court allows GST registration restoration subject to tax compliance

Sheikh Mohammad Yousuf Vs Union Territory of J&K and Ors. (Jammu & Kashmir And Ladakh High Court) In the matter of Sheikh Mohammad Yousuf vs Union Territory of J&K and Ors., the petitioner challenged two separate orders issued by the Sales Tax Officer, Anantnag, which cancelled his GST registration retrospectively. The first cancellation followed a show cause notice dated 19th March 2020, with the cancellation effective from 1st January 2020. The petitioner appealed this decision under Section 107(1) of the GST Act; however, the appeal was dismissed on 15th May 2024 as time-barred....