Altaf Hassan Tantry vs. Union Territory Of J And K And Ors. (State Taxes Department)
Held
The Court held that the present writ petition is indeed covered by the judgment passed in Sheikh Mohammad Yousuf’s case. The reasoning is that the facts and circumstances of the petitioner's case are analogous to those in the precedent judgment. Consequently, the Court disposed of the petition with specific directions. The petitioner is directed to approach the competent authority for the registration of their GST Number within ten days. The competent authority, subject to the completion of all requisite formalities, shall consider the restoration of the petitioner's GST Number in light of the order passed in WP(C) No. 1061/2024. A decision on this consideration is to be passed within four weeks from the date the petitioner furnishes a certified copy of the present order to the competent authority. No specific issue was left undecided.
Facts
The petitioner, Altaf Hassan Tantry, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar challenging an action by the revenue authorities. The petitioner's counsel argued that the case was covered by a previous judgment of the same court in WP(C) No. 1061/2024, titled "Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors.". The specific order or action under challenge and the tax period(s) are not explicitly detailed, nor is the amount in dispute. The procedural history primarily involves the filing of the present writ petition and the petitioner's reliance on a prior High Court decision.
Key Issues
1. Whether the present writ petition is covered by the judgment dated 26th July, 2024, passed by this Court in WP(C) No. 1061/2024, titled "Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors."? Petitioner's contention: The petitioner argued that their case is entirely covered by the aforementioned judgment of this Court. They relied on this precedent to support their claim. Revenue's contention: The judgment does not record any specific arguments made by the revenue or the respondents. The court's decision appears to be based on the petitioner's submission and the prior judgment.
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Cause title — parties, addresses and appearances
O R D E R 17.10.2025
Learned counsel for the petitioner, at the outset, places reliance upon a judgement dated 26th July, 2024 passed by this Court in WP(C) No. 1061/2024 titled “Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. and submits that the case of the petitioner is entirely covered by the aforesaid judgement.
Having heard learned counsel for the petitioner and perused the material on record, we are of the view that the judgement passed in Sheikh Mohammad Yousuf’s case (supra) covers the case of the present petitioner as well. This petition, is accordingly, disposed of with a direction to the petitioner to approach the competent authority for registration of his GST Number within a period of ten days from today. The competent authority shall
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