The High Court of J&K and Ladakh has directed authorities to restore the Goods and Services Tax (GST) registration of a Pulwama-based firm.
Disposing of a petition by M/S Paidar Cardboard, a division bench of the High Court directed authorities to restore the GST registration number of the business unit immediately, subject to completion of all requisite formalities.
The aggrieved firm had approached the court against the cancellation of its GST registration by the State Tax Officer, Pulwama, on September 14, 2023.
The firm had earlier challenged the cancellation before the Appellate Authority, but the appeal was rejected in November 2025 on the grounds of limitation. Aggrieved by the order , the petitioner approached the High Court through advocate Salfi Izhar seeking restoration of registration.
Taking note of similar cases decided earlier, the bench observed that relief could be granted subject to compliance with legal formalities. The Court directed the firm to approach the competent authority for restoration of the GST registration.
The court directed the petitioner to file pending returns and deposit all due taxes, penalties, and interest. It clarified that failure to comply within the stipulated timeframe would render the order ineffective.
The Court, however, refrained from examining the broader legal issue regarding maintainability of the petition under Article 226 in view of the availability of an alternative appellate remedy, stating that the order was passed in light of the peculiar facts and earlier precedents.
The business-unit had challenged the decision made by a local tax official in Pulwama, who had cancelled its Goods and Services Tax (GST) registration on September 14, 2023.
Under Section 107(1) of the GST Act, 2017, the appeal of the firm had been rejected on November 11, 2025, by the Appellate Authority on the grounds of limitation.
The applicant, invoking writ jurisdiction under Article 226 of the Constitution, had sought the restoration of its GST registration.
Source from: https://www.greaterkashmir.com/business/high-court-allows-gst-registration-revival-of-pulwama-firm-11860811
