Sr. No. 1 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No. 1660/2025 Vijay Gupta …. Petitioner/Appellant(s) Through:- Mr. Sachin Sharma, Advocate. V/s UT of J&K and others …..Respondent(s) Through:- Ms. Sagira Jaffar, Advocate vice Mrs. Monika Kohli, Sr. AAG CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 08.07.2025 1. Petitioner was issued show cause notice dated 06.12.2023 for cancellation of his GST registration under the Goods and Services Tax Act, 2017. The petitioner did not respond to the said notice, which led to the cancellation of his GST registration vide order dated 18.07.2024. 2. The petitioner assailed this order of cancellation dated 18.07.2024 along with a prayer for restoration of GST registration number of the petitioner and direction to allow him to continue his business under the same GST number. 3. Learned counsel for the petitioner submits that he is under instructions of the petitioner to make statement before this Court that he undertakes to deposit the taxes, penalty along with interest in terms of GST Act, 2017 till date, provided his GST number is restored. Reliance is placed upon judgment passed in WP(C) No. 1061/2021, titled Sheikh Mohammad Yousuf v. UT of J&K and others, in which, a direction has been issued to the competent authority to restore the registration, subject to the undertaking of deposit of tax, penalty along with interest. 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 case, therefore, this petition is disposed of by directing the petitioner to approach the competent authority for restoration of his GST number within a period of ten 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, 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. (Shahzad Azeem) (Sindhu Sharma) Judge Judge Jammu: 08.07.2025 Vishal Khajuria