Abdul Ahad Wani vs. Union Territory Of J And K And Ors. (Sales Tax Department)
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 is directed to restore the GST number. Subsequently, the petitioner must deposit the taxes, penalty, and interest within another seven days as per the GST Act, 2017. The Court noted the peculiar facts and circumstances and the lack of objection from the respondents. The order stated that if the petitioner fails to comply with these directions, the order shall cease to be in operation. No specific issue was expressly left undecided.
Facts
The petitioner, Abdul Ahad Wani, had his Goods and Services Tax (GST) registration cancelled by an order dated 16.11.2021, following a show cause notice to which he did not respond. Aggrieved, the petitioner filed an appeal, which was dismissed due to his absence before the Appellant Authority. 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 Advocate General, had no objection to this submission. The case is before the High Court of Jammu & Kashmir and Ladakh at Srinagar.
Key Issues
1. Whether the petitioner's GST registration should be restored, considering his undertaking to deposit all dues. This issue turns on the court's discretion in writ proceedings and the principles of natural justice. The petitioner argued that he is willing to deposit all taxes, penalties, and interest if his GST number is restored. The respondents, through the Advocate General, stated they have no objection to the petitioner's submission. No specific provisions of the GST Act were explicitly debated in relation to this issue, but the underlying principle relates to the restoration of business operations upon compliance.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 01.04.2024
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 16.11.2021. 2. Aggrieved of the order dated 16.11.2021, the petitioner preferred an appeal but that too was dismissed because of absence of the petitioner herein before the Appellant Authority. 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 GS
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