Facts of the Case

Mohammad Shafi Mir approached the High Court of Jammu & Kashmir and Ladakh at Srinagar seeking restoration of his cancelled GST registration. Counsel for the petitioner relied on an earlier judgment of the same Court dated 26.07.2024 in WP(C) No. 1061/2024, titled Sheikh Mohammad Yousuf vs Union Territory of J&K and Ors., submitting that the present case was squarely covered by that ruling.

Issues Involved

  1. Whether the ratio of the Court's decision in Sheikh Mohammad Yousuf, dealing with restoration of a cancelled GST number, applied equally to the petitioner's case.
  2. On what conditions the Competent Authority should be directed to restore a cancelled GST registration.

Petitioner's Arguments

  • The petitioner submitted that his case was on all fours with Sheikh Mohammad Yousuf and sought restoration of his GST number on the same terms as granted in that matter.

Respondent's Arguments

  • The order does not record any distinct opposition on behalf of the Union Territory respondents beyond appearance through counsel; the Bench proceeded on the basis that the earlier ruling covered the present facts.

Court Order / Findings

  • Having heard the petitioner's counsel and finding the case covered by Sheikh Mohammad Yousuf, the Court disposed of the petition with a direction to the petitioner to approach the Competent Authority for registration within seven days.
  • The Competent Authority was directed to restore the GST number immediately, subject to completion of all requisite formalities.
  • The petitioner was directed to file returns and deposit the taxes, penalty and interest due within the same seven-day period, failing which the order would cease to operate automatically.

Important Clarification

  • Where a High Court has already settled the conditions on which a cancelled GST registration is to be restored in one case, a subsequent, factually similar case is disposed of on the same template — restoration within a short window against filing of pending returns and payment of dues, without a fresh merits inquiry.

Sections Involved

  • Section 29, Central Goods and Services Tax Act, 2017 – cancellation of registration.
  • Section 30, Central Goods and Services Tax Act, 2017 – revocation of cancellation of registration, the substantive relief effectively granted.

Decision – In Favour of

Disposed of with directions; in favour of the Assessee, subject to filing pending returns and depositing taxes, interest and penalty within seven days.

Case Details

  • Court: High Court of Jammu & Kashmir and Ladakh at Srinagar
  • Case No.: WP(C) No. 1723/2025 with CM No. 4485/2025
  • Coram: Justice Sanjeev Kumar and Justice Sanjay Parihar
  • Date of Order: 22.07.2025

Link to Download the Order

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