Akhtar Ahmad War vs. Union Territory Of J And K (Finance) And Ors

Held

The Court held that the judgment passed in Sheikh Mohammad Yousuf’s case (supra) covers the case of the present petitioner as well. Consequently, the petition was disposed of with specific directions. The petitioner was directed to approach the competent authority for the registration of his GST Number within seven days from the date of the order. The competent authority was directed to restore the petitioner's GST Number immediately, subject to the completion of all requisite formalities. The petitioner was further directed to file returns and deposit taxes, along with penalty and interest, within a period of seven days. The order was made conditional on the petitioner fulfilling these obligations within the stipulated time; failure to do so would render the order inoperative. The court did not expressly leave any issue undecided.

Facts

The petitioner, Akhtar Ahmad War, 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 revenue or state was represented by Ms. Nowbahar Khan, Assisting Counsel. The court perused the material on record and considered the arguments presented.

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 contention: The petitioner's case is entirely covered by the aforementioned judgment, implying that similar relief should be granted. Revenue/State's contention: No specific argument was recorded for the revenue or state in the judgment provided.