Jammu & Kashmir High Court – Srinagar Bench
Adil Lateef Shah vs Union Territory Of J And K And on 6 April, 2026
Author: Sanjeev Kumar
Bench: Sanjeev Kumar
Serial No. 32
Regular Cause List
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT SRINAGAR
WP(C) 338/2026 CM (843/2026)
Adil Lateef Shah
...Petitioner(s)/Appellant(s).
Through: Mr. Zaffar Qadri, Advocate
Vs.
Union Territory of J and K and
Another ...Respondent(s).
Through: None.
CORAM:
HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
HON'BLE MR. JUSTICE SANJAY PARIHAR, JUDGE
ORDER
06.04.2026
1. Pursuant to the show cause notice dated 14th July, 2024, issued by
State Taxes Officer, Circle Budgam and Kashmir [STO], the petitioner was
called upon to furnish reply within a period of seven days from the date of
service of notice. Having received no reply thereto from the petitioner, the
STO concerned vide order dated 17th August, 2024 ordered the cancellation
of registration of the petitioner under the Goods & Services Tax Act, 2017.
2. The petitioner has invoked Article 226 of the Constitution of India
seeking, inter alia, a direction to the respondents to restore his cancelled
registration.
3. Similar cases have come up for consideration before this Court
wherein, subject to the petitioner’s undertaking to deposit tax and penalty
along with the interest in accordance with the provisions of Goods &
Services Tax Act, 2017, the directions have been issued to the competent
authority to restore the registration.
4. The aforesaid orders have been passed on a concession given by the
respondents that they would restore the registration of the defaulting
dealers provided they complied by submitting their returns and depositing
sales tax dues payable by them under the Goods & Services Tax Act, 2017.
5. Our attention has been invited to an order dated 17 th December,
2025 passed in WP(C) 3156/2025.
6. In view of the aforesaid, this petition is disposed of with the
direction to the petitioner to approach the competent authority for
restoration of his GST Registration within a period of seven days from
today.
7. The competent authority shall restore the registration of the
petitioner immediately subject to, of course, completion of all requisite
formalities.
8. The petitioner shall file all pending returns and deposit the taxes and
penalty along with interest within a period of seven days of the restoration
of registration.
9. In the event, needful is not done within the stipulated period, this
order shall cease to be in operation and the respondents will be well within
their right to withdraw the fresh registration.
10. Disposed of.
(SANJAY PARIHAR) (SANJEEV KUMAR)
JUDGE JUDGE
SRINAGAR
06.04.2026
Shahid Manzoor
