Facts of the Case

The petitioner, Aftab Ahmad, sought restoration of his cancelled GST registration before the High Court of Jammu & Kashmir and Ladakh at Srinagar. Counsel for the petitioner relied on an earlier judgment of the same High Court in Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. (WP(C) No. 1061/2024, decided 26.07.2024), contending that the present case was entirely covered by that precedent.

Issues Involved

  1. Whether the petitioner's cancelled GST registration should be restored on the same terms as directed in Sheikh Mohammad Yousuf's case.

Petitioner's Arguments

  • The facts of the case were entirely covered by the earlier ruling in Sheikh Mohammad Yousuf, where the Court had directed restoration of a cancelled GST registration subject to compliance conditions.

Respondent's Arguments

  • No specific opposition is recorded on behalf of the Union Territory respondents beyond the ordinary compliance conditions applicable to restoration of cancelled registrations.

Court Order / Findings

  • Agreeing that the Sheikh Mohammad Yousuf judgment covered the petitioner's case, the Court held that the petitioner must approach the Competent Authority for restoration of his GST registration within seven days, whereupon the Authority shall restore the registration immediately, subject to completion of all requisite formalities.
  • The petitioner must file returns and deposit taxes, penalty and interest within the same seven-day period.
  • Failure to comply within the stipulated time would cause the order to automatically cease to operate.

Important Clarification

  • The Jammu & Kashmir and Ladakh High Court follows a consistent, formulaic approach (per Sheikh Mohammad Yousuf) for restoring cancelled GST registrations - a short seven-day compliance window for both approaching the authority and clearing dues, failing which the restoration direction self-terminates.

Sections Involved

  • Section 29, CGST Act, 2017 - cancellation of registration.
  • Section 30, CGST Act, 2017 - revocation of cancellation of registration.

Decision – In Favour of

Decided in favour of the assessee; GST registration restoration directed subject to compliance within seven days.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Srinagar
  • Case No.: WP(C) No. 1588/2025, CM No. 4060/2025
  • Coram: Justice Sanjeev Kumar and Justice Sanjay Parihar
  • Date: 9th July, 2025

Link to Download the Order

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