Facts of the Case

Abshar Constructions and Service Private Limited sought restoration of its GST registration before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner's counsel placed reliance on an earlier judgment of the same Court dated 26.07.2024 in WP(C) No.1061/2024, titled Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors., submitting that the petitioner's case was entirely covered by that ruling on materially identical facts concerning restoration of a cancelled or lapsed GST number by the State Taxes Department.

Issues Involved

  1. Whether the petitioner's case for restoration of its GST number is covered by the ratio in Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.
  2. What directions and timelines should govern the competent authority's consideration of such restoration.

Petitioner's Arguments

  • The case of the petitioner is covered entirely by the judgment in Sheikh Mohammad Yousuf, and similar relief and directions ought to follow.

Respondent's Arguments

  • No representation was recorded on behalf of the Union Territory of J&K and Ors. (State Taxes Department) at the hearing.

Court Order / Findings

  • Having heard the petitioner's counsel and perused the material on record, the Court held that the judgment in Sheikh Mohammad Yousuf's case covers the case of the present petitioner as well.
  • The petition was disposed of with a direction to the petitioner to approach the competent authority for registration of his GST Number within ten days, and the competent authority was directed to consider restoration of the GST number, subject to completion of all requisite formalities, in light of the order in Sheikh Mohammad Yousuf.
  • The consideration order was directed to be passed within four weeks from the date the petitioner furnishes a certified copy of the order to the competent authority.

Important Clarification

  • Where an earlier ruling of the same High Court has already laid down the framework for restoring a cancelled or lapsed GST registration on identical facts, a subsequent similarly-placed taxpayer can obtain time-bound directions for restoration simply by demonstrating that its case is covered by that precedent, without the Court needing to re-examine the underlying facts afresh.
  • Such restoration remains conditional on the taxpayer completing all requisite compliance formalities before the competent authority.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration.
  • Section 30, CGST Act, 2017 — revocation/restoration of registration.

Decision – In Favour of

Assessee. Disposed of with time-bound directions for consideration of restoration of the GST number.

Case Details

High Court of Jammu & Kashmir and Ladakh at Srinagar; WP(C) 2281/2025 with CM(6036/2025); Coram: Hon'ble Mrs. Justice Sindhu Sharma and Hon'ble Mr. Justice Shahzad Azeem; Order dated 17.09.2025.

Link to Download the Order

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