Mohammad Shafi Mir vs. Union Territory Of J And K (State Taxes Department) 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 writ 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. The Competent Authority was directed to restore the petitioner's GST Number immediately upon completion of requisite formalities. The petitioner was further directed to file returns and deposit taxes, along with penalty and interest, within seven days. The Court stipulated that if the petitioner failed to comply within the stipulated period, the order would cease to be in operation. No issues were expressly left undecided.
Facts
The petitioner, Mohammad Shafi Mir, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner's case was stated to be covered by a previous judgment of the same court in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' dated July 26, 2024. The petitioner sought relief related to his GST registration. The court considered the arguments presented by the petitioner's counsel.
Key Issues
1. Whether the case of the present petitioner is covered by the judgment dated July 26, 2024, in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’? Petitioner's Argument: The petitioner's counsel argued that the facts and circumstances of the present case are entirely covered by the aforementioned judgment of this Court. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (Union Territory of J&K and Ors.).
AI-generated summary — verify with the full judgment below
Serial No. 32 Supplementary-2 Cause List
HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR
WP (C) No. 1723/2025 CM No. 4485/2025
Mohammad Shafi Mir … Petitioner(s)
Through: - Ms Asiya Nazir, Advocate.
V/s
Union Territory of J&K and Ors. … Respondent(s) CORAM:
Hon’ble Mr Justice Sanjeev Kumar, Judge Hon’ble Mr Justice Sanjay Parihar, Judge
(ORDER) 22.07.2025
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 present 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 seven (07) days from
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