GST Update

 Desk of CA. Praveen Sharma – 983 Series (CAPS) 

JAMMU & KASHMIR HIGH COURT IN THE CASE OF Adil Lateef Shah 

A show cause notice dated 14th July, 2024 was issued by the State Taxes Officer (STO), requiring the petitioner to file a reply within seven days.

As no reply was filed, the STO cancelled the petitioner’s GST registration vide order dated 17th August, 2024.

Aggrieved, the petitioner approached the Court under Article 226 seeking restoration of the cancelled registration.

The Court noted that in similar cases, relief has been granted subject to payment of tax, interest, and penalty.

Such reliefs were granted based on the respondents’ concession to restore registration upon compliance of returns and tax dues.

Reliance was also placed on a similar order dated 17th December, 2025 passed in WP(C) 3156/2025.

Accordingly, the petition is disposed of with direction to the petitioner to approach the competent authority within 7 days for restoration of GST registration.

The authority shall restore the registration subject to completion of formalities; thereafter, petitioner must file pending returns and pay tax, interest, and penalty within 7 days.

If compliance is not made within the stipulated time, this order shall cease to operate and the respondents may withdraw the restored registration.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS