Serial No. 21 Supplementary-1 Cause List HIGH COURT OF JAMMU& KASHMIR AND LADAKH AT SRINAGAR WP (C) No. 189/2025 CM No. 365/2025 Nazir Ahmad Sheikh … Petitioner(s) Through: - Mr Zaffar Qadri, Advocate. V/s Union Territory of J&K and Ors. … 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 01. 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. 02. 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 registration of his GST Number within a period of seven days from today. The Competent Authority shall restore the GST Number of the Petitioner immediately, subject to completion of all requisite formalities. The Petitioner shall file the returns and deposit the taxes as well as penalty, along with interest, within seven days. In the event needful is not done by the Petitioner within the stipulated period of time, this Order shall cease to be in operation. 03. Writ Petition shall stand disposed of on the above terms, along with the connected CM. (Puneet Gupta) (Sanjeev Kumar) Judge Judge SRINAGAR February 4th, 2025 “TAHIR” Tahir Manzoor Bhat I attest to the accuracy and authenticity of this document 05.02.2025 11:24