M/S Mudishah Co Bubernagh Kupwara Th.Proprietor vs. Union Territory Of J And K And Ors
Held
The High Court disposed of the petition by directing the petitioner to approach the Competent Authority for restoration of its GST number within seven days. The Competent Authority was directed to restore the petitioner's GST number immediately, subject to the completion of all requisite formalities. The petitioner was also directed to file returns and deposit taxes and penalty along with interest within seven days. The Court noted that this order would cease to be in operation if the petitioner failed to comply within the stipulated period. The Court explicitly stated that it had not gone into the legal issues raised by the respondents, having disposed of the petition based on the peculiar facts, circumstances, and analogy of previously decided cases.
Facts
The petitioner, M/s Mudishah Co, had its GST registration cancelled by the STO, Circle, Kupwara, Kashmir, on December 20, 2024, following a show cause notice issued on December 10, 2024, to which no reply was filed. Aggrieved, the petitioner appealed to the Appellate Authority, State Taxes Appeals-2, Kashmir, which dismissed the appeal on July 31, 2025, as being barred by limitation. The petitioner then filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar, seeking restoration of its registration.
Key Issues
1. Whether the petitioner's GST registration, cancelled by the STO and appeal dismissed by the Appellate Authority as time-barred, should be restored by the High Court under Article 226 of the Constitution of India? Petitioner's contention: The petitioner sought restoration of its GST registration. While not explicitly detailed in the judgment, the context implies a challenge to the cancellation and the subsequent dismissal of the appeal on limitation grounds. Respondent's contention: The respondents, represented by the Assisting Counsel vice Sr. AAG, did not argue the legal issues raised, as noted by the Court. However, their concession in similar past cases indicates a willingness to restore registration subject to compliance with statutory requirements.
Sections Cited
Section 107(1)
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Cause title — parties, addresses and appearances
ORDER 29.10.2025
Pursuant to the show cause notice issued by the STO, Circle, Kupwara, Kashmir on 10th December, 2024, and having received no reply thereto from the petitioner, the STO concerned vide order dated 20th December, 2024, directed cancellation of registration of the petitioner under the Goods and Service Tax Act, 2017. 2. Aggrieved by the cancellation of his registration, the petitioner filed an appeal under Section 107(1) of the Goods and Service Tax Act, 2017, before the Appellate Authority, State Taxes Appeals-2, Kashmir. The appeal came to be dismissed by the Appellate Authority vide order dated 31st July, 2025, on the ground that the same was barred by MIR ARIF MANZO
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