M/S A. B. Developers vs. Union Territory Of J And K And Ors. (State Taxes Department)
Held
The Court disposed of the writ petition without opining on the merits of the case. Following a consistent practice in similar cases, the Court directed the petitioner to approach the Competent Authority for restoration of GST registration within seven days. The Competent Authority was instructed to restore the registration immediately upon completion of requisite formalities. The petitioner was further directed to file all pending returns and deposit the due taxes, penalty, and interest within seven days. The order stated that if the petitioner failed to comply with these directions within the stipulated period, the order would cease to be operational. This approach was based on concessions from the respondents to restore registration for defaulting dealers who comply with the law.
Facts
M/s A. B. Developers, a registered partnership firm under the GST Act, 2017, faced disruption in filing returns due to financial and personal hardships. The State Taxes Officer issued a Show Cause Notice on 13.11.2023 for non-compliance, to which the petitioner did not reply. Consequently, the registration was cancelled on 11.07.2024 by the State Taxes Officer. An appeal filed on 10.05.2025 before the Appellate Authority was dismissed on 02.06.2025 on technical grounds of limitation, without a decision on merits. The petitioner then filed a writ petition challenging these orders and seeking restoration of GST registration.
Key Issues
1. Whether the GST registration cancellation order dated 11.07.2024 and the appellate order dated 02.06.2025 are liable to be quashed, and if the GST registration should be restored. The petitioner argued that the appeal was dismissed on a technicality without considering the merits, and sought restoration of registration. The respondents contended that the writ petition is not maintainable, citing the judgment in 'WP(C) No. 1413/2024' titled 'Jatinder Singh vs. UT of J&K and others'. The Court did not explicitly frame these as legal questions but addressed the petitioner's prayer for relief and the respondents' preliminary objection.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
2025
The order of cancellation of GST registration dated 11.07.2024 passed by State Taxes Officer, Commercial Tax Circle H-Kashmir i.e., respondent No. 3 and also the order dated 02.06.2025 passed by Appellate Authority (Appeals-I), Deputy Commissioner State Taxes (Appeal-I) Kashmir i.e., respondent No. 2 are sought to be quashed by the petitioner’s unit. Restoration of GST registration of the petitioner’s unit by respondents is also sought.
Petitioner’s unit, M/s A. B. Developers, is a registered partnership firm under the Goods and Services Tax Act, 2017. The petitioner had been diligently carrying out his business in accordance with law and consistently filed statutory returns, however, due
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