2025(07)LCX0093

Dixon Engineering

Versus

UT of Ladakh

WP(C) No. 1709/2025 decided on 08-07-2025

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU

WP(C) No. 1709/2025

M/S Dixon Engineering                     …. Petitioner/Appellant(s)
            Through:-     Mr. Sachin Gupta, Advocate.

V/s

UT of Ladakh and others                 …..Respondent(s)
            Through:-     Mr. Eishaan Dadhichi, GA vice
                                Mr. Vishal Sharma, DSGI

CORAM: HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE
                HON’BLE MR. JUSTICE SHAHZAD AZEEM, JUDGE

ORDER
08.07.2025

1. Petitioner was issued show cause notice dated 16.12.2021, for cancellation of his GST registration under the Goods and Services Tax Act, 2017. The petitioner did not respond to the said notice, which led to the cancellation of his GST registration vide order dated 30.10.2023.

2. The petitioner preferred an appeal against order dated 30.10.2023, which was also dismissed on the ground that same is barred by limitation. The petitioner, thus, has approached this Court to restore of his GST registration cancelled vide order dated 30.10.2023.

3. Learned counsel for the petitioner submits that he is under instructions of the petitioner to make statement before this Court that he undertakes to deposit the taxes, penalty along with interest in terms of GST Act, 2017 till date, provided his GST number is restored. Reliance is placed upon judgment passed in WP(C) No. 1061/2021, titled Sheikh Mohammad Yousuf v. UT of J&K and others, in which, a direction has been issued to the competent authority to restore the registration, subject to the undertaking of deposit of tax, penalty along with interest.

4. Having heard learned counsel for the parties and perused the material on record and also in view of the fact that the case in hand is similar and identical to the aforementioned case, therefore, this petition is disposed of by directing the petitioner to approach the competent authority for restoration of his GST number within a period of ten days from today. The competent authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation.

5. Since this petition has been disposed of based on the peculiar facts and circumstances of the case, and also on the analogy of the cases earlier decided, nothing said in this order shall be construed as an expression of opinion by this Court that notwithstanding the availability of the alternative remedy of appeal, petition under 226 is directly maintainable.

6. Disposed of.