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of <h1>Registration restored after deposit of tax penalty and interest following Sheikh Mohammad Yousuf precedent</h1> <h3>M/s. Dixon Engineering Versus UT of Ladakh and others.</h3> M/s. Dixon Engineering Versus UT of Ladakh and others. - TMI The Jammu and Kashmir and Ladakh High Court addressed a petition challenging the cancellation of the petitioner's GST registration under the Goods and Services Tax Act, 2017. The petitioner failed to respond to a show cause notice dated 16.12.2021, resulting in cancellation by order dated 30.10.2023, and an appeal was dismissed as barred by limitation. The petitioner sought restoration of the GST registration.Relying on the precedent in *Sheikh Mohammad Yousuf v. UT of J&K*, the Court directed the competent authority to restore the petitioner's GST registration upon the petitioner's undertaking to deposit all outstanding taxes, penalties, and interest. The Court ordered the petitioner to apply for restoration within ten days, with the competent authority to restore the registration immediately upon completion of formalities. The petitioner must file returns and make payments within seven days, failing which the order will cease to operate.The Court clarified that this disposal is based on the specific facts and does not express any opinion on the maintainability of a writ petition under Article 226 in lieu of the alternative remedy of appeal. The petition was accordingly disposed of.
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