Ghulam Mohi Ud Din War v. Union Territory of J and K and Others (State Taxes Department)
Case brief
What is this about?
GST registration restoration; disposal in terms of earlier judgment WP(C) No. 2658/2025 dated 29.10.2025; petitioner held identical and similarly situated; conditional relief — seven days to approach Competent Authority for GST number registration, immediate restoration subject to requisite formalities, filing of returns and deposit of taxes, penalty and interest within seven days of registration; on default the order ceases to operate and registration deemed withdrawn; High Court of Jammu & Kashmir and Ladakh at Srinagar; Division Bench of Sanjeev Kumar and Sanjay Parihar, JJ.; decided 18.04.2026.
What did the court decide?
Restoration of the petitioner's GST registration: petitioner to approach the Competent Authority for registration of his GST number within seven days; the Competent Authority to restore the GST number immediately, subject to completion of all requisite formalities; petitioner to file returns and deposit taxes and penalty with interest within seven days of registration, failing which the order ceases to operate and the registration is deemed withdrawn.