Mohammad Shafi Chachoo Vs Union Territory of J&K and Ors. (Jammu & Kashmir High Court)
The Jammu & Kashmir High Court has directed the restoration of a Goods and Services Tax (GST) registration for Mohammad Shafi Chachoo, emphasizing a conditional approach to resolving such disputes. The ruling, delivered by a Division Bench, aligns with a recent precedent set by the same court in the case of Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors. (WP (C) No. 1061/2024), decided on July 26, 2024.
The petitioner had approached the High Court seeking the revival of their GST registration number. Relying on the Sheikh Mohammad Yousuf judgment, the petitioner’s counsel argued that the present case was entirely covered by the principles established therein. After reviewing the submissions and records, the High Court concurred, stating that the previous judgment indeed covered the present petitioner’s situation.
Consequently, the High Court issued a directive allowing the petitioner to approach the Competent Authority for GST registration restoration within seven days from the date of the order. The Competent Authority is mandated to restore the GST registration immediately upon the completion of all requisite formalities. Crucially, the order imposes a strict condition: the petitioner must file all pending returns and deposit all due taxes, penalties, and applicable interest within the same seven-day period. The court explicitly warned that if these conditions are not met within the stipulated timeframe, the order granting relief will automatically cease to be in operation. This ruling underscores the court’s stance on ensuring compliance with tax obligations while providing a window for businesses to rectify their GST status.
