Facts of the Case

The petitioner, Zahoor Habib, approached the High Court of Jammu & Kashmir and Ladakh seeking restoration of his cancelled GST registration number. Counsel for the petitioner placed reliance on a judgment dated 26.07.2024 of the same Court in Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. (WP(C) No. 1061/2024), submitting that the present case was entirely covered by that ruling on identical facts and relief sought.

Issues Involved

  1. Whether the petitioner's case for restoration of his GST registration number was covered by the earlier ruling in Sheikh Mohammad Yousuf's case.
  2. What conditions should attach to any direction restoring the registration.

Petitioner's Arguments

  • The case of the petitioner was covered entirely by the judgment in Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. (WP(C) No. 1061/2024, dated 26.07.2024).

Respondent's Arguments

  • The Assisting Counsel appeared for the Union Territory; the Division Bench's order does not record any separate contest to the applicability of the Sheikh Mohammad Yousuf precedent to the petitioner's facts.

Court Order / Findings

  • The Division Bench held that the judgment in Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. 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 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 taxes, penalty, and interest within seven days, failing which the order would automatically cease to be in operation.

Important Clarification

  • Where a High Court has already laid down the terms for restoring a cancelled GST registration in a precedent case with identical facts, subsequent similarly-placed petitioners can secure restoration by applying the same terms, without needing separate merits adjudication.
  • Such restoration directions are typically time-bound and self-defeating on default — if the petitioner fails to file returns and clear dues within the stipulated period, the restoration order ceases to operate automatically, without further recourse to the Court.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration and restoration thereof.
  • Section 39, CGST Act, 2017 — furnishing of returns, compliance with which was made a condition of restoration.

Decision – In Favour of

Assessee. Restoration of the GST number was directed within seven days, conditional on filing returns and clearing dues within the same period.

Case Details

Court: High Court of Jammu & Kashmir and Ladakh at Srinagar
Case No.: WP(C) 1712/2025, CM(4459/2025)
Coram: Hon'ble Mr. Justice Sanjeev Kumar and Hon'ble Mr. Justice Sanjay Parihar
Date of Order: 29.07.2025

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