J&K High Court Orders Restoration of GST Registration of Pulwama Firm

The High Court of J&K and Ladakh has allowed the restoration of the Goods and Services Tax (GST) registration of a Pulwama-based firm named M/S Paidar Cardboard, subject to completion of all required formalities.

The firm had approached the High Court of Jammu & Kashmir and Ladakh after its GST registration was cancelled.

The firm had earlier challenged the GST cancellation before the Appellate Authority, but because of a delay in filing the appeal, it was rejected in November 2025. After this, the petitioner approached the High Court of Jammu & Kashmir and Ladakh seeking restoration of the GST registration.

Referring to some previously related cases, the bench said that relief could be granted if the subject were to comply with legal formalities.

The court directed the petitioner to file pending returns and deposit all due taxes, penalties, and interest amounts, and if these conditions are not fulfilled, the relief granted by the court will automatically become invalid.

The court did not examine the broader legal issue and whether the petition was maintainable under Article 226. The order was passed considering earlier similar judgements.

The firm had challenged the decision of cancelling its GST registration made by the local tax official on September 14, 2023.

The appeal of the firm had been rejected by the Appellate Authority on the grounds of limitation on November 11, 2025, under Section 107(1) of the GST Act, 2017.

The applicant approached the High Court of Jammu & Kashmir and Ladakh under Article 226 of the Constitution seeking restoration of its GST registration.