The court directed the restoration of GST registration subject to the petitioner fulfilling tax obligations, emphasizing compliance with the GST Act.

 ORDER :

WP(C) 1061/2024:

1. Pursuant to a show-cause notice dated 19th March, 2020, reply was submitted by the petitioner on 31st March, 2020. The Sales Tax Officer, Circle Anantnag, Kashmir, considered the reply and vide order dated 8th April, 2020, cancelled the registration of the petitioner w.e.f. 1st January, 2020.

2. Aggrieved of the cancellation of registration, the petitioner filed an appeal under Section 107(1) of the GST Act, 2017, before the Appellate Authority State Taxes, Appeals-I Kashmir Division, Srinagar. The appeal came to be dismissed by the Appellate Authority vide order dated 15th May, 2024, on the ground that the same was barred by limitation. This is how the petitioner has invoked the Article 226 of the Constitution of India, seeking inter alia a direction to the respondents to restore his registration cancelled in terms of the order dated 8th April, 2020.

3. Similar cases have come up before this Court, wherein, subject to the petitioners’ undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the Competent Authority to restore the registration of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017. Attention of this Court is invited to order dated 29th April, 2024, passed in WP(C) 873/2024, and order dated 1st April, 2024, passed in WP(C) 182/2024.

4. Having heard learned counsel for the parties and perused the material on record and also in view of the fact that the case in hand is similar and identical to the aforementioned cases and, therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today.

The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation.

5. Since this petition has been disposed of based on the peculiar facts and circumstances of the case, and also on the analogy of the cases earlier decided, this Court has not gone into the legal issue raised by the learned Advocate General on behalf of the respondents. Nothing said in this order shall be construed as an expression of opinion by this Court that notwithstanding the availability of the alternative remedy of appeal, petition under 226 is directly maintainable

6. Disposed of.

WP(C) 1130/2024:

7. Pursuant to a show-cause notice dated 21st December, 2020, reply was submitted by the petitioner on 31st December, 2020. The Sales Tax Officer, Circle Anantnag, Kashmir, considered the reply and vide order dated 13th January, 2021, cancelled the registration of the petitioner w.e.f. 13th January, 2021.

8. Aggrieved of the cancellation of registration, the petitioner has invoked Article 226 of the Constitution of India, directly without approaching the Competent Authority, seeking inter alia a direction to the respondents to restore his registration cancelled in terms of the order dated 13th January, 2021.

9. Similar cases have come up before this Court, wherein, subject to the petitioners’ undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the Competent Authority to restore the registration of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositi