W.P. (C) No. 873 of 2024 and C.M. No. 2318 of 2024

BASHIR AHMAD DAR v. UT OF J & K

Date Issued: 29 April 2024
Source: 2024 (85) G.S.T.L. 385 (J & K and Ladakh)
Views: 11

Summary

Registration - Cancellation of - Restoration - Show cause notice was issued to petitioner which was not responded to by him, consequently leading to cancellation of registration under GST Act - Aggrieved of order, petitioner preferred an appeal but that too was dismissed because of delay in submission of appeal - Assessee undertook to deposit taxes, penalty along with interest in terms of GST Act, 2017 till date provided his GST number was restored - HELD : Assessee should approach concerned officer for restoration of his GST number - On restoration of GST number, assessee should deposit taxes, penalty along with interest - Section 29 of Central Goods and Services Tax Act, 2017 - Section 29 of Jammu and Kashmir Goods and Services Tax Act, 2017. [paras 4 and 5] Petition disposed of in favour of assessee