Jan Mohammad Wani vs. Union Territory Of J And K And Ors. (Sales Tax)
Held
The Court held that the present writ petition was indeed covered by the judgment passed in Sheikh Mohammad Yousuf’s case. The Court's reasoning was based on the petitioner's counsel's submission and the perusal of the material on record, which indicated that the facts and legal position were analogous to the precedent case. 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 two weeks. The Competent Authority was ordered to restore the petitioner's GST Number immediately upon completion of all requisite formalities. The petitioner was further directed to file returns and deposit taxes, along with penalty and interest, within two weeks. The order 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, Jan Mohammad Wani, 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 WP(C) No. 1061/2024, titled Sheikh Mohammad Yousuf Vs. Union Territory of J&K and Ors., arguing that the present case was covered by that precedent. The respondents, UT of J&K and Ors., were represented by 'None'. The court considered the arguments and the material on record.
Key Issues
1. Whether the present writ petition is covered by the judgment dated 26.07.2024, passed in WP(C) No. 1061/2024 (Sheikh Mohammad Yousuf Vs. Union Territory of J&K and Ors.)? Petitioner's Contention: The petitioner argued that his case is entirely covered by the aforementioned judgment, implying that the relief granted in that case should also be extended to him. The petitioner relied on the precedent set by the Sheikh Mohammad Yousuf case. Revenue/State's Contention: No arguments were recorded for the respondents as they were represented by 'None'.
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Cause title — parties, addresses and appearances
covered by the aforesaid Judgment.
Having heard learned counsel for the petitioner and perused the material on record. We are of the considered view that the Judgment passed in Sheikh Mohammad Yousuf’s case covers to 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 two weeks from today. The Competent Authority
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