Jammu & Kashmir HC Allows GST Registration Revival on Condition of Clearing Tax, Penalty, and Interest Dues [Read Order]

The Division Bench comprising Justice Sanjeev Kumar and Justice Sanjay Parihar disposed of the writ petition by granting the petitioner liberty to approach the competent authority for restoration of his GST registration number within seven days, subject to compliance with the necessary formalities and settlement of all dues.

During the proceedings, the petitioner, represented by Advocate Asiya Nazir, relied on a prior decision of the High Court in Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors., arguing that his case was squarely covered by the same precedent.

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The court, after examining the material on record and the arguments advanced, agreed with the petitioner’s submission and held that the earlier judgment was applicable to the present matter.

Accordingly, the Court directed the GST authorities to restore the petitioner’s cancelled GSTIN immediately upon his completion of the procedural requirements, including filing pending GST returns and making the full payment of outstanding taxes, penalties, and applicable interest.

However, the Court imposed a strict timeline, stating that the petitioner must act within seven days of the order. Failure to do so would render the relief granted as ineffective and the order inoperative.

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