M/S Faisal Construction Company vs. P.K.Bhat, Commissioner Sales Tax And Anr

RP/61/2025HC Jammu and Kashmir and LadakhGSTCNR JKHC01003806202506 April 2026Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR1 pages

AI SummaryWithdrawn

Held

The Court dismissed the Review Petition as withdrawn. The petitioner was granted liberty to approach the respondents with a formal application for seeking the restoration of their GST registration. The Court did not decide on the merits of the case, as the petition was withdrawn by the petitioner. No specific provisions of the GST Act were discussed or interpreted in the context of the withdrawal.

Facts

The petitioner, M/s Faisal Construction Company, filed a Review Petition (RP 61/2025) before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner's counsel stated that they would not contest the respondents' position and acknowledged that a formal application for the restoration of their GST registration had not been submitted, despite the court's previous judgment being provided to the respondents. The petitioner sought permission to withdraw the Review Petition to file a formal application for restoration of their GST registration.

Key Issues

1. Whether the petitioner is entitled to seek restoration of their GST registration without filing a formal application, relying on a previous judgment of this Court. The petitioner argued that they would not engage in a debate with the respondents and accepted that a formal application for restoration of GST registration was not filed. They sought to withdraw the petition to file such an application. The respondents' arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Serial No. 26 Regular Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR RP 61/2025 in [CCP(D) 5/2025] M/S Faisal Construction Company …Petitioner(s)/Appellant(s). Through: Mr. Zaffar Qadri, Advocate Vs. P.K. Bhat, Commissioner Sales Tax and Anr ...Respondent(s). Through: Mr. Mohsin Qadri, Sr. AAG with Ms Maha Majeed, Assisting Counsel. CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE

ORDER 06.04.2026

Learned counsel appearing for the petitioner submits that he would not enter into any debate with the respondents and would accept that he had not submitted a formal application seeking restoration of his GST registration though the copy of the judgment passed by this Court was provided to the respondents.

He, therefore, seeks leave of this Court to withdraw this Review Petition with liberty to approach the respondents with a formal application for seeking restoration of his GST registration.

This Review petition is dismissed as withdrawn with liberty as prayed for. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE

JUDGE SRINAGAR 06.04.2026 Sha

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.