M/S A. H. C. C. vs. Union Territory Of J And K And Ors. (State Taxes Department)
Held
The Court held that the present writ petition is covered by the judgment in Sheikh Mohammad Yousuf’s case. The reasoning was based on the petitioner's counsel's submission and the Court's own perusal of the record, confirming that the precedent applied. The operative directions issued were that the petitioner should approach the competent authority for registration of their GST Number within seven days. The competent authority is directed to restore the petitioner's GST Number immediately, subject to the completion of all requisite formalities. The petitioner must then file returns and deposit taxes, along with penalty and interest, within seven days. The order's operation is contingent on the petitioner's compliance within the stipulated period. No issues were expressly left undecided.
Facts
The petitioner, M/s A.H.C.C., filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner's counsel submitted 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 perused the material on record and agreed that the Sheikh Mohammad Yousuf judgment covered the present petitioner's case. The court did not specify the tax period or the amount in dispute, nor did it detail the specific order or action under challenge or the authority that passed it. The procedural history is limited to the filing of the current writ petition.
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.’? (Question of law). Petitioner's contention: The petitioner argued that their case is entirely covered by the aforementioned judgment in Sheikh Mohammad Yousuf’s case. Revenue's contention: The judgment records no specific argument from the revenue or respondents.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R 10.09.2025
Learned counsel for the petitioner, at the outset, places reliance upon a 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, and submits that the case of the petitioner is entirely covered by the aforesaid judgment.
Having heard learned counsel for the petitioner and perused the material on record, we are of the view that the judgment 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 seven days from today. The competent authority shall restore th
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