Sr. No. 27 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) No. 1839/2025 M/s A. B. Developers …. Petitioner/Appellant(s) Through:- Mr. Sajad Ahmad Dar, Advocate V/s UT of J&K and others …..Respondent(s) Through:- Ms. Maha Majeed, assisting counsel vice Mr. Mohsin Qadiri,Sr. AAG M CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 20.08.2025 1. The order of cancellation of GST registration dated 11.07.2024 passed by State Taxes Officer, Commercial Tax Circle H-Kashmir i.e., respondent No. 3 and also the order dated 02.06.2025 passed by Appellate Authority (Appeals-I), Deputy Commissioner State Taxes (Appeal-I) Kashmir i.e., respondent No. 2 are sought to be quashed by the petitioner’s unit. Restoration of GST registration of the petitioner’s unit by respondents is also sought. 2. Petitioner’s unit, M/s A. B. Developers, is a registered partnership firm under the Goods and Services Tax Act, 2017. The petitioner had been diligently carrying out his business in accordance with law and consistently filed statutory returns, however, due to unforeseen financial constraints and unavoidable person hardships, the petitioner was unable to maintain uninterrupted compliance which caused disruption in filing of returns. Respondent No. 3 issued a Show Cause Notice dated 13.11.2023 to the petitioner calling upon him to explain the reasons for non-compliance under the GST Act. The said show cause notice was not replied by the petitioner which followed issuance of cancellation order dated 11.07.2024 by respondent No. 3. 3. Aggrieved thereof, the petitioner filed an appeal on 10.05.2025 against the cancellation order in Form GST APL-1 through online mode, which was dismissed vide order dated 02.06.2025 by the Appellate Authority. The said appeal, according to petitioner, has been dismissed on technical ground of limitation without examining it on merits. This is how the petitioner has invoked Article-226 of the Constitution of India challenging the aforesaid orders. 4. Objections have been filed by the respondents wherein they submit that the writ petition is not maintainable in view of judgment passed in ‘WP(C) No. 1413/2024’ titled ‘Jatinder Singh vs. UT of J&K and others’. 5. We have heard learned counsel for the parties and considered the matter. 6. The instant case is similar to the cases 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 was issued to the Competent Authority to restore the registration of the said petitioner. The aforesaid 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. Our attention is being invited to order dated 29.04.2024 passed in WP(C) No. 873/2024, order dated 01.04.2024 passed in WP(C) No. 182/2024 and order dated 26.07.2024 passed in WP(C) No. 1061/2024. 7. Without giving any opinion on the merits of the case, this writ petition is disposed of. The petitioner is directed to approach the Competent Authority for restoration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner’s unit 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. 8. This petition is disposed of in the aforementioned terms. (SHAHZAD AZEEM) (SINDHU SHARMA) JUDGE JUDGE SRINAGAR: Ram Murti 20.08.2025