S. No. 03 Regular Cause List IN THE HIGH COURT 0F JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 2194/2025 CM(5785/2025) ABDUL HAMEED BHAT …Appellant(s)/Petitioner(s) Through: Mr. Tawheed Ahmad, Advocate Vs. UNION TERRITORY OF J AND K AND ORS. (GOODS AND SERVICE TAXES) ...Respondent(s) Through: Mr. Mohsin Qadiri, Sr. AAG with Ms. Nowbahar Khan, Assisting counsel CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 08.09.2025 1. Learned counsel for the petitioner, at the outset, places reliance upon a Judgement dated 26th July, 2024 passed by this Court in WP(C) no. 1061/2024 titled “Sheikh Mohammad Yousuf vs. Union Territory of J&K and Ors. and submits that the case of the petitioner is entirely covered by the aforesaid judgment. 2. Having heard learned counsel for the petitioner 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 a period of four weeks. In the event needful is not done by the petitioner within the stipulated period of time, this order shall cease to be in operation. 3. Disposed of along with connected CM(s). (SHAHZAD AZEEM) (SINDHU SHARMA) JUDGE JUDGE SRINAGAR 08.09.2025 “Imtiyaz” Imtiyaz Ul Gani I attest to the accuracy and authenticity of this document 09.09.2025 11:33