2025 (6) TMI 337 - HC - GST

GST Registration Restored: Petitioner Must Complete Formalities, File Returns, and Clear Outstanding Dues Within 7 Days

Naseer Ahmad Sheikh Versus Union Territory of J&K and Ors.

J&K HC allowed GST registration restoration petition, directing petitioner to approach Competent Authority within 7 days. Upon completing formalities, ... Restoration of the petitioner's GST registration - HELD THAT:- This petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner undertakes to file return and deposit the taxes and penalty along with the interest within a period of seven days from the restoration of GST number of the petitioner. In the event the needful is not done by the petitioner within stipulated period, suspended registration of the petitioner shall be deemed to have been restored. Petition disposed off. 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.