01 Regular HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) No. 859/2025 CM NO. 2243/2025 Mohammad Yousuf Lone ….. Petitioner (s) Through: Mr. Sheikh Mushtaq, Adv. V/s Union Territory of J&K and Ors. ….. Respondent(s) Through: Coram: Hon’ble Mr. Justice Sanjeev Kumar, Judge. Hon’ble Mr. Justice Mohd Yousuf Wani, Judge ORDER 21.04.2025 1. Learned counsel for the petitioner at the very outset placed reliance upon the judgment of this Court on 26.07.2024 passed in WP(C) No. 1061/2024 and WP(C) No. 1130/2024 and submits that the case in hand is identical to the case as was set out in the aforesaid two writ petitions. Learned counsel, therefore, prays for similar direction in the matter. 2. Having heard learned counsel for the parties and perused the material on record, we are of the considered opinion that this case is apparently similar and identical to the aforesaid two cases, and therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST P a g e | 2 WP(C) No. 859/2025 CM NO. 2243/2025 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 undertakes to file return and deposit the taxes and penalty along with the interest within a period of seven days from the restoration of GST number of the petitioner. In the event the needful is not done by the petitioner within stipulated period, suspended registration of the petitioner shall be deemed to have been restored. 3. Disposed of as above (Mohd Yousuf Wani) (Sanjeev Kumar) Judge Judge SRINAGAR 21.04.2025 Aasif