Rasool Murtaza vs. Union Territory Of J And K And Anr. (Sales Tax)

Held

The Court held that the judgment in Sheikh Mohammad Yousuf’s case indeed covers the case of the present petitioner. 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 seven days. The Competent Authority was instructed to restore the petitioner's GST Number immediately upon completion of all requisite formalities. Furthermore, the petitioner was mandated 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 given timeframe, the order would cease to be operational. No issues were expressly left undecided.

Facts

The petitioner, Rasool Murtaza, 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 directions from the court regarding his GST registration and compliance. The court considered the submissions made by the petitioner's counsel and the material on record.

Key Issues

1. Whether the case of the present petitioner is covered by the judgment dated July 26, 2024, passed in WP (C) No. 1061/2024 titled ‘Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.’? Petitioner's Contention: The petitioner argued that his case is entirely covered by the aforementioned judgment. Revenue/State's Contention: No specific arguments were recorded for the respondents in the judgment.