HC Directs Tax Authorities to Restore GST Registration Subject to Certain Conditions

The High Court of Jammu & Kashmir and Ladakh has granted relief in the case of Ghulam Mobi Ud Din War related to the GST registration, holding the same relief has been provided earlier by this court in a case based on similar facts. The matter was heard by a bench comprising Justice Sanjeev Kumar and Justice Sanjay Parihar.

In the present case, the petitioner, Ghulam Mobi Ud Din War, had cited an earlier judgement of this court in WP(C) No. 2658/2025, claiming the facts of this case are exactly similar to his. In that case, the court had favoured the taxpayer; hence, the petitioner prayed for the court to follow the same ruling and grant the same relief in this, his case.

When the court heard the arguments of both sides and reviewed the records, it noted that the petitioner’s case was indeed identical to the earlier judgement of this court in WP(C) No. 2658/2025.

In conclusion to the aforementioned findings, the Court disposed of the petition with specific directions. The petitioner has been allowed to approach the concerned GST authority within seven days for restoration of his GST registration. The authority has been instructed to restore the petitioner’s GST number promptly, provided the petitioner completes all related formalities.

The Court also held that once the GST registration is restored, the petitioner must furnish all the pending returns and pay the due taxes, along with any penalty and interest, within the time limit of seven days.

The court directed, “The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days of such registration. In the event the needful is not done by the petitioner within the stipulated period, this order shall cease to be in operation and the registration shall be deemed to have been withdrawn.”

The Court has clarified that if the petitioner fails to complete the aforementioned directions within the allotted time limit, the relief granted by the order will automatically lapse. In such a situation, the GST registration will again be treated as withdrawn. With these directions, the Court disposed of the petition.