Naseer Ahmad Sheikh Vs Union Territory of J&K and Ors (Jammu & Kashmir High Court)
Jammu & Kashmir High Court has conditionally revoked the suspension of GST registration for Naseer Ahmad Sheikh, directing him to comply with tax obligations. The petitioner sought similar relief granted in previous identical cases before the Court.
The High Court observed that the current case mirrored earlier writ petitions (WP(C) No. 1061/2024 and WP(C) No. 1130/2024, dated July 26, 2024). Consequently, it directed the petitioner to approach the Competent Authority within seven days for GST number restoration, subject to completing all requisite formalities. In return, the petitioner has undertaken to file all due returns and deposit outstanding taxes and penalties, along with interest, within seven days of the GST number’s restoration. The order specifies that if the petitioner fails to meet this commitment within the stipulated period, the conditional restoration will be withdrawn, and the suspension shall be deemed to continue or be confirmed.
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT
1. Learned counsel for the petitioner at the very outset placed reliance upon the judgment of this Court on 26.07.2024 passed in WP(C) No. 1061/2024 and WP(C) No. 1130/2024 and submits that the case in hand is identical to the case as was set out in the aforesaid two writ petitions. Learned counsel, therefore, prays for similar direction in the matter.
