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PARAMJEET SINGH vs. UNION TERRITORY OF J AND K AND ORS.
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
SANJAY PARIHAR
Pet. Counsel
Junaid Rashid
Res. Counsel
Maha Majeed
Mohsin Qadri

Petitioner / Applicant

PARAMJEET SINGH
Respondent UNION TERRITORY OF J AND K AND ORS.
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Jun 6, 2025
Order No.

WP(C) 1350/2025

Citation

2025(6) TAXREPLY 13620
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ORDER

1. The petitioner is aggrieved of cancellation of his registration dated 10.02.2024 and the petitioner filed an appeal under Section 107(1) of the GST Act, 2017, before the Appellate Authority State Taxes, Appeals-II Kashmir Division, Srinagar. The appeal came to be dismissed by the Appellate Authority vide order dated 22nd April, 2025, 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 10.02.2024. 2. Similar cases have come up before this Court, wherein, subject to the petitioner’s 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 petitioner. The aforementioned orders have been passed on the concession given by the respondents t....

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