Mohammad Ramzan Ganai vs. Union Territory Of J And K And Ors. (State Taxes Department)

Held

The Court held that the judgment passed in Sheikh Mohammad Yousuf’s case (supra) covers the case of the present petitioner as well. The Court's reasoning was based on the petitioner's counsel placing reliance on the prior judgment and the Court's own perusal of the material and finding that the prior judgment indeed covered the present case. The operative directions issued were that the petition be disposed of with a direction to the petitioner to approach the competent authority for registration of his GST Number within ten days. The competent authority is directed to consider the restoration of the petitioner's GST Number, subject to completion of all requisite formalities, in light of the order passed in Sheikh Mohammad Yousuf v. Union Territory of Jammu and Kashmir and Others. The competent authority is to pass a consideration order within four weeks from the date the petitioner furnishes a certified copy of this order.

Facts

The petitioner, Mohammad Ramzan Ganai, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner sought relief concerning his GST registration. 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 court considered the material on record and the arguments presented by the petitioner's counsel.

Key Issues

1. Whether the present case of the petitioner 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 Argument: The petitioner contended that his case is entirely covered by the aforementioned judgment of this Court, implying that the same legal principles and relief granted in that case should apply to him. Revenue/State's Argument: The judgment does not record any specific arguments presented by the respondents (UT of J&K and Ors.).