Zahoor Habib vs. Union Territory Of J And K (Finance) And Ors
Held
The Court held that the case of the present petitioner, Zahoor Habib, was indeed covered by the judgment previously passed in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' dated July 26, 2024. The Court's reasoning was based on the direct applicability of the precedent to the facts of the current petition. Consequently, the Court disposed of the writ petition with specific directions. The petitioner was directed to approach the competent authority for the registration of his GST Number within 07 days. The competent authority was ordered to restore the petitioner's GST Number immediately upon completion of requisite formalities. The petitioner was further directed to file pending returns and deposit all taxes, penalties, and interest within 07 days. The Court stipulated that if the petitioner failed to comply with these directions within the stipulated period, the order would cease to be operational. No issue was expressly left undecided.
Facts
The petitioner, Zahoor Habib, 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 placed reliance on a previous judgment of the same court in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' dated July 26, 2024, arguing that the present case was covered by that precedent. The respondents were represented by the Union Territory of J&K and other authorities.
Key Issues
1. Whether the present writ petition is covered by the judgment of this Court in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’ dated 26.07.2024? Petitioner's Argument: The petitioner contended that their case was entirely covered by the aforementioned judgment, implying that the relief granted in that case should be extended to them. Revenue/State's Argument: The judgment does not record any specific arguments made by the respondents. However, the Court's decision suggests an acceptance of the petitioner's submission regarding the applicability of the precedent.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 29.07.2025
Learned counsel appearing on behalf of the petitioner, at the outset, places reliance upon a judgment dated 26th of July, 2024 passed by this Court in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’ and submits that the case of the petitioner is covered entirely by the aforesaid judgment.
Having heard the 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 07 day
The judgment continues below.
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