Sheikh Mohammad Yousuf Vs Union Territory of J&K
Date: July 26, 2024
Court: High Court
Bench: Jammu and Kashmir
Type: Writ Petition
Judge(s)/Member(s): SANJEEV KUMAR, M.A. CHOWDHARY
Subject Matter
Restoration of GST Registration: Compliance with Tax Obligations Required
Summary
The petitioner faced cancellation of GST registration by the Sales Tax Officer due to non-compliance, which they contested through an appeal. The Appellate Authority dismissed the appeal, citing it was filed beyond the stipulated time. Subsequently,…
FULL TEXT OF THE JUDGMENT OF JAMMU & KASHMIR AND LADAKH HIGH COURT 1. Pursuant to a show-cause notice dated 19 th March, 2020, reply was submitted by the petitioner on 31 st March, 2020. The Sales Tax Officer, Circle Anantnag, Kashmir, considered the reply and vide order dated 8 th April, 2020, cancelled the registration of the petitioner w.e.f. 1 st January, 2020. 2. Aggrieved of the cancella…