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<h1>GST Registration Restored: Petitioner Must Complete Formalities, File Returns, and Clear Outstanding Dues Within 7 Days</h1> <h3>Naseer Ahmad Sheikh Versus Union Territory of J&K and Ors.</h3> Naseer Ahmad Sheikh Versus Union Territory of J&K and Ors. - TMI The Jammu & Kashmir and Ladakh High Court, in an order delivered by Justices Sanjeev Kumar and Mohd Yousuf Wani, addressed a petition concerning the restoration of the petitioner's GST registration. Relying on the Court's prior judgments dated 26.07.2024 in WP(C) Nos. 1061/2024 and 1130/2024, the Court found the present case 'identical' to those matters. The Court directed the petitioner to approach the Competent Authority within seven days for GST registration restoration, which shall be granted immediately upon completion of formalities. The petitioner must file returns and pay taxes, penalty, and interest within seven days of restoration. Failure to comply will result in the suspended registration being deemed restored. The petition was accordingly disposed of.