Jammu and Kashmir High Court
WP(C)/2765/2025 of M/S G N T CONSTRUCTIONS COMPANY Vs UNION TERRITORY OF J AND K AND ORS. (STATE TAXES DEPARTMENT) on 10 November 2025
No.40 SUPPL. CAUSE LIST-I IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 2765/2025 CM(7329/2025) M/S G N T Constructions Company …Petitioner(s) Through: Mr. A.M. Mir, Advocate & Mr. Mir Umar, Advocate Vs. Union Territory of J&K and Ors. ...Respondent(s)
Serial No.40
SUPPL. CAUSE LIST-I
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT SRINAGAR
WP(C) 2765/2025
CM(7329/2025)
M/S G N T Constructions Company
…Petitioner(s)
Through:
Mr. A.M. Mir, Advocate &
Mr. Mir Umar, Advocate
Vs.
Union Territory of J&K and Ors.
...Respondent(s)
Through:
Mr. Mohd Younis Hafiz, Assisting Counsel vice Mr. Mohsin Qadri, Sr. AAG.
CORAM:
HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE
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ORDER
10.11.2025
1. Pursuant to the show cause notice issued by the STO, Circle, Kupwara, Kashmir on 7th August, 2024, and having received no reply thereto from the petitioner, the STO concerned vide order dated 21st August, 2024, directed cancellation of registration of the petitioner under the Goods and Service Tax Act, 2017.
2. Aggrieved by the cancellation of his registration, the petitioner filed an appeal under Section 107(1) of the Goods and Service Tax Act, 2017, before the Appellate Authority, State Taxes Appeals-2, Kashmir. The appeal came to be dismissed by the Appellate Authority vide order dated 4th November, 2025, on the ground that the same was barred by limitation. This is how the petitioner has invoked Article 226
of the Constitution of India seeking, inter alia, a direction to the respondents to restore his registration cancelled in terms of order dated 21st August, 2024.
3. Similar cases have come up for consideration before this Court, wherein, subject to the petitioners’ undertaking to deposit the tax and penalty along with interest in accordance with the provisions of the Goods and Service Tax Act, 2017, directions have been issued to the Competent Authority to restore their registration. The aforesaid orders have been passed on the concession given by the respondents that they would restore the registration of the defaulting dealers provided they complied with law by submitting their returns and depositing the sales tax and other dues payable by them under the Goods and Service Tax Act, 2017.
4. Attention of this Court has been invited to an order dated 29th April, 2024 passed in WP(C) No. 873/2024 and order dated 1st April, 2024 passed in WP(C) No. 182/2024, wherein similar directions have been issued.
5. Having heard learned counsel for the parties and perused the material on record and also in view of the fact that the case in hand is similar and identical to the aforementioned cases and, therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within the stipulated period, this order shall cease to be in operation.
6. Since this petition has been disposed of based on the peculiar facts and circumstances of the case, and also on the analogy of the cases earlier decided, this Court has not gone into the legal issued raised by the learned Government Advocate appearing on behalf of the respondents.
7. Disposed of.
(SANJAY PARIHAR) (SANJEEV KUMAR)
JUDGE
JUDGE
SRINAGAR: 10.11.2025 “Mir Arif”