GST Registration Doesn’t Substitute Mandatory Trade Licence: J&K High Court

The Jammu & Kashmir and Ladakh High Court held that GST registration cannot substitute or override the requirement of obtaining a valid trade licence under relevant regulatory laws.

The Court clarified that while GST registration reflects tax compliance, it does not confer the right to conduct any business activity without proper authorisation.

Rejecting the petitioner’s argument that tax payment legitimised unlicensed trade, the Court termed such a claim “absurd” and reaffirmed that business operations must conform to statutory licensing norms.

Upholding the provisions of the J&K Brick Kiln (Regulation) Act, 2010 and Rules, 2017, the Court dismissed the petitions challenging the licensing requirement.

[Ravi Kumar v Union Territory of J&K & Ors.]