The High Court of Jammu & Kashmir and Ladakh allowed restoration of a cancelled GST registration, granting conditional relief despite dismissing the appeal as time-barred.
A court, led by Justices Sindhu Sharma and Shahzad Azeem, was reviewing a case brought by a small business. The business was challenging the decision made by a local tax official in Pulwama, who had cancelled its Goods and Services Tax (GST) registration on September 14, 2023.
Under Section 107(1) of the GST Act, 2017, the appeal of the applicant had been rejected on November 11, 2025, by the Appellate Authority on the grounds of limitation.
The applicant, invoking writ jurisdiction under Article 226 of the Constitution, asked for the restoration of its GST registration. At the time of proceedings, it was emphasised that similar cases had been determined earlier by the court, wherein relief was given as per the compliance with the statutory liabilities like submitting returns and clearing tax obligations, including applicable penalties and interest.
The bench, considering the consistent approach chosen in previous cases, stated that the current case was similar in nature. Therefore, the court disposed of the petition with directions permitting the applicant to approach the competent authority within 10 days for the GST registration restoration.
Thereafter, the Court asked that the registration be restored on completion of the requisite formalities. It is obligatory that the applicant submit all the due GST returns and deposit the due taxes, penalties, and interest in the same 10-day period. The Bench mentioned that the failure to follow within the said duration shall make the relief inoperative.
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The Court chose not to rule on the broader legal question of whether writ petitions can be maintained when alternative statutory remedies exist. It was observed that the decision was based on the specific facts of the case and existing precedents. Therefore, this order should not be seen as a general precedent for bypassing appellate remedies.
| Case Title | M/S Paidar Cardboard Th. It’s Prop V/S Union Territory of J&K and Ors. |
| Citation | WP(C) 466/2026 CM(1232/2026) |
| Counsel For Appellant | Mr. Salfi Izhar, Advocate |
| Counsel For Respondent | Mr. Mohsin S. Qadri, Sr. AAG with Ms. Maha Majeed, Assisting Counsel |
| J&K High Court | Read Order |
