M/S Faisal Construction Company vs. Union Territory Of J And K And Anr. (Sales Tax Department)
Held
The Court held that the judgment passed in 'Sheikh Mohammad Yousuf's case' covers the case of the present petitioner. The Court directed the petitioner to approach the Competent Authority for the registration of their GST Number within seven days. The Competent Authority is directed to restore the petitioner's GST Number immediately upon completion of all requisite formalities. The petitioner is also directed to file their returns and deposit the taxes, along with penalty and interest, within seven days. The Court specified that if the petitioner fails to comply within the stipulated period, the order shall cease to be in operation. The writ petition was disposed of on these terms.
Facts
The petitioner, M/s Faisal Construction Company, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh at Srinagar. The petitioner sought relief concerning their GST registration. The petitioner's counsel argued that their case was entirely 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 respondents were the Union Territory of J&K and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.
Key Issues
1. Whether the present petitioner's case is covered by the judgment of this Court in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' dated July 26, 2024, concerning GST registration. Contentions: Petitioner: Relied on the judgment in 'Sheikh Mohammad Yousuf v. Union Territory of J&K and Ors.' to argue that their case is identical and should be decided on the same principles. Revenue/State: No specific arguments are recorded for the respondents in the judgment.
AI-generated summary — verify with the full judgment below
Serial No. 24 Supplementary-1 Cause List
HIGH COURT OF JAMMU& KASHMIR AND LADAKH AT SRINAGAR
WP (C) No. 196/2025 CM No. 383/2025
M/S Faisal Construction Company … Petitioner(s)
Through: - Mr Zaffar Qadri, Advocate.
V/s
Union Territory of J&K and Anr. … Respondent(s) Through: - Mr Ilyas Nazir Laway, Government Advocate. CORAM:
Hon’ble Mr Justice Sanjeev Kumar, Judge
Hon’ble Mr Justice Puneet Gupta, Judge
(ORDER) 04.02.2025
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 parties 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 regis
The judgment continues below.
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