S. No. 04 Regular Cause List IN THE HIGH COURT 0F JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 2258/2025 CM(5973/2025) MS BANGUS CONCRETE PRODUCTS TH PROP AND ORS …Appellant(s)/Petitioner(s) Through: Mr. Bhat Khursheed, Advocate Vs. UNION TERRITORY OF J AND K (STATE TAXES DEPTT) AND ORS ...Respondent(s) Through: Ms. Nowbahar Khan, Assisting counsel CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 15.09.2025 1. Learned counsel appearing on behalf of the petitioners, at the outset places reliance upon a judgment dated 26th 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 petitioners is covered entirely by the aforesaid judgment. 2. Having heard the learned counsel for the petitioners 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 petitioners as well. This petition is, accordingly, disposed of with a direction to the petitioners to approach the competent authority for registration of his GST Number within a period of 07 days from today. The competent authority shall restore the GST Number of the petitioners immediately, subject to completion of all requisite formalities. The petitioners shall file returns and deposit the taxes as well as penalty, along with interest, within 07 days. In the event needful is not done by the petitioners within the stipulated period of time, this order shall cease to be in operation. 3. Disposed of, along with connected CM. (SHAHZAD AZEEM) (SINDHU SHARMA) JUDGE JUDGE SRINAGAR 15.09.2025 “Imtiyaz” Imtiyaz Ul Gani I attest to the accuracy and authenticity of this document 16.09.2025 09:18