S. No. 28 Suppl. Cause List IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) No. 401/2026 CM No. 1064/2026 M/s Jafar Mushtaq Khan, Kuligam, through its Prop. …Appellant/Petitioner(s) Through: Mr. Bhat Khursheed, Advocate Vs. UT of J&K through Commissioner State Taxes Department and Ors. ...Respondent(s) Through: CORAM: HON’BLE MS JUSTICE SINDHU SHARMA, JUDGE HON’BLE MR JUSTICE SHAHZAD AZEEM, JUDGE O R D E R 06.03.2026 01. The petitioner is aggrieved of the Order dated 08.12.2025, passed by the Deputy Commissioner (Appellate Authority), State Taxes Appeals-II, Kashmir, Srinagar. By virtue of this Order, the petitioner’s statutory appeal against the cancellation of his GST registration was rejected solely on the grounds of limitation. 02. Learned counsel appearing on behalf of the petitioner, 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. 03. Having heard the 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 15 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 returns and deposit the taxes as well as penalty, along with interest, within 15 days. In the event needful is not done by the petitioner within the stipulated period of time, this order shall cease to be in operation. 04. Disposed of, along with connected CM. (SHAHZAD AZEEM) (SINDHU SHARMA) JUDGE JUDGE SRINAGAR 06.03.2026 Manzoor Manzoor Ul Hassan Dar I attest to the accuracy and authenticity of this document Srinagar 09.03.2026 17.00