M/S Shahi Hamdan Shawl House vs. Union Territory Of J And K And Ors. (Sales Tax)
Held
The Court held that the case of the present petitioner, M/s Shahi Hamdan Shawl House, is entirely covered by the judgment previously passed in WP(C) No. 1061/2024, "Sheikh Mohammad Yousuf v. Union Territory of Jammu and Kashmir and Others." Consequently, the Court directed the petitioner to approach the competent authority for the registration of their GST Number within ten days from the date of the order. The competent authority is mandated to consider the restoration of the petitioner's GST Number, subject to the completion of all requisite formalities, and in light of the order passed in the Sheikh Mohammad Yousuf case. The competent authority is to pass a consideration order within four weeks from the date the petitioner provides a certified copy of the present order.
Facts
The petitioner, M/s Shahi Hamdan Shawl House, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner sought relief concerning their GST registration. The petitioner's counsel argued that their 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 respondents, UT of J&K and Ors., were represented, but their specific arguments are not detailed in the provided order. The dispute pertains to the petitioner's GST number.
Key Issues
1. Whether the present writ petition is covered by the judgment dated 26th July, 2024, passed 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, implying that the principles and directions laid down in that case should apply to them. Revenue/State's contention: The judgment does not explicitly record any arguments made by the respondents. However, the court's decision suggests that the revenue's position, or at least the court's interpretation of the applicable law in light of the precedent, led to the disposal of the petition.
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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 s
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