Bashir Ahmad Dar vs. Union Territory Of J And K And Ors. (Sales Tax)
Held
The Court disposed of the petition by directing the petitioner to approach the concerned officer for the restoration of his GST number within seven days. The officer was directed to restore the GST number. Subsequently, the petitioner was required to deposit the taxes, penalty, and interest within another seven days as per the GST Act, 2017. The Court noted that this order would cease to be in operation if the petitioner failed to comply with these directions. The decision was based on the petitioner's undertaking and the respondents' lack of objection, acknowledging the peculiar facts and circumstances of the case. No specific legal provisions were explicitly discussed or interpreted in detail, but the operative part of the order implies a pragmatic approach to resolving the issue.
Facts
The petitioner, Bashir Ahmad Dar, had his GST registration cancelled on February 25, 2021, due to non-response to a show cause notice. He filed an appeal against this order, but it was dismissed due to a delay in submission. The petitioner's counsel informed the High Court that the petitioner undertakes to deposit all outstanding taxes, penalties, and interest if his GST number is restored. The respondents, represented by the Dy. AG, had no objection to this submission. The Court considered the peculiar facts and circumstances and the lack of objection from the respondents.
Key Issues
1. Whether the petitioner's GST registration should be restored, considering the cancellation due to non-response to a show cause notice and subsequent dismissal of appeal due to delay. (Mixed question of law and fact, concerning the interpretation and application of provisions related to GST registration cancellation and appeal procedures). Petitioner's Argument: The petitioner, through his counsel, undertook to deposit all accrued taxes, penalties, and interest if his GST number is restored. This implies a willingness to regularize his tax compliance. Revenue/State's Argument: The learned Dy. AG for the respondents stated they had no objection to the petitioner's submission regarding the deposit of dues and restoration of GST number.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R 29.04.2024
Show cause notice was issued to the petitioner which was not responded to by him consequently leading to cancellation of registration under GST Act, 2017 vide order dated 25.02.2021. 2. Aggrieved of the order dated 25.02.2021, the petitioner preferred an appeal but that too was dismissed because of delay in submission of the appeal. Learned counsel for the petitioner submits that the petitioner has instructed him to make statement before this Court that he undertakes to deposit the taxes, penalty along with interest in terms of GST Act, 2017 till date provided his GST number is restored.
Mr. Mubashir Malik, learned Dy.AG, has no objection to the submission made by learned counsel for the petitioner.
In the peculiar facts and circumstances of the present case
The judgment continues below.
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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.