Serial No. 32 Regular Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 338/2026 CM (843/2026) Adil Lateef Shah …Petitioner(s)/Appellant(s). Through: Mr. Zaffar Qadri, Advocate Vs. Union Territory of J and K and Another ...Respondent(s). Through: None. CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE SANJAY PARIHAR, JUDGE ORDER 06.04.2026 1. Pursuant to the show cause notice dated 14th July, 2024, issued by State Taxes Officer, Circle Budgam and Kashmir [STO], the petitioner was called upon to furnish reply within a period of seven days from the date of service of notice. Having received no reply thereto from the petitioner, the STO concerned vide order dated 17th August, 2024 ordered the cancellation of registration of the petitioner under the Goods & Services Tax Act, 2017. 2. The petitioner has invoked Article 226 of the Constitution of India seeking, inter alia, a direction to the respondents to restore his cancelled registration. 3. Similar cases have come up for consideration before this Court wherein, subject to the petitioner’s undertaking to deposit tax and penalty along with the interest in accordance with the provisions of Goods & Services Tax Act, 2017, the directions have been issued to the competent authority to restore the registration. 4. The aforesaid orders have been passed on a concession given by the respondents that they would restore the registration of the defaulting dealers provided they complied by submitting their returns and depositing sales tax dues payable by them under the Goods & Services Tax Act, 2017. 5. Our attention has been invited to an order dated 17th December, 2025 passed in WP(C) 3156/2025. 6. In view of the aforesaid, this petition is disposed of with the direction to the petitioner to approach the competent authority for restoration of his GST Registration within a period of seven days from today. 7. The competent authority shall restore the registration of the petitioner immediately subject to, of course, completion of all requisite formalities. 8. The petitioner shall file all pending returns and deposit the taxes and penalty along with interest within a period of seven days of the restoration of registration. 9. In the event, needful is not done within the stipulated period, this order shall cease to be in operation and the respondents will be well within their right to withdraw the fresh registration. 10. Disposed of. (SANJAY PARIHAR) (SANJEEV KUMAR) JUDGE JUDGE SRINAGAR 06.04.2026 Shahid Manzoor