M/S Khan Fabricator PVT LTD Th.Its Director vs. Union Of INDIA (Ministry Of Finance) And Ors
Held
The Court held that the case of the petitioner, M/s Khan Fabricator Pvt. Ltd., was indeed covered by the judgment previously passed in WP(C) No. 1061/2024, titled Sheikh Mohammad Yousuf vs. Union Territory of Jammu and Kashmir and Others. The reasoning was based on the petitioner's counsel's submission and the court's perusal of the material on record, which confirmed the applicability of the prior ruling. The Court directed the petitioner to approach the competent authority for the registration of their GST Number within ten days. The competent authority was then instructed 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. This consideration order was to be passed within four weeks from the date the petitioner furnished a certified copy of the current order to the competent authority.
Facts
The petitioner, M/s Khan Fabricator Pvt. Ltd., through its Director, 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 submitted that their case was covered by a previous judgment of the same court dated July 26, 2024, in WP(C) No. 1061/2024, titled Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. The respondents were the Union of India and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history involved the filing of the writ petition and the reliance on a prior court order.
Key Issues
1. Whether the case of the petitioner, M/s Khan Fabricator Pvt. Ltd., is covered by the judgment dated July 26, 2024, in WP(C) No. 1061/2024 (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's contention: The judgment records no specific argument from the respondents. However, the court's subsequent order suggests that the revenue's role would be to consider the petitioner's application for GST registration restoration subject to formalities, in light of the prior judgment.
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Cause title — parties, addresses and appearances
O R D E R 13.10.2025
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
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