Judicial Corner:Restoration of registration allowed if assessee agrees to file returns and clear dues within seven days (21.06.2025)

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Restoration of registration allowed if assessee agrees to file returns and clear dues within seven days: HC {Naseer Ahmad Sheikh vs. Union Territory of J & K [2025] 174 taxmann.com 511 (Jammu & Kashmir and Ladakh)}

 

Facts of the Case:

  • The petitioner’s GST registration was cancelled due to non-filing of returns and non-payment of tax dues.
  • He sought restoration of the registration through a writ petition, claiming readiness to comply

Issue:
Whether the GST registration can be restored despite past non-compliance, based on a commitment to fulfill obligations.

 

Held:
The High Court allowed restoration of registration, conditional upon the assessee filing all pending returns and clearing dues within 7 days, following consistent precedent.