Uttarakhand High Court
Unknown vs State Of Uttarakhand And Others on 4 August, 2025
2025:UHC:6834-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
AND
THE HON'BLE JUSTICE MR. ALOK MAHRA
Writ Petition (M/B) No. 599 of 2025
4th August, 2025
M/s R.K. Contractors --Petitioner
Versus
State Of Uttarakhand and Others --Respondents
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Presence:-
Mr. Eshan Sachdev, learned counsel for the petitioner through
V.C.
Ms. Pooja Banga, learned Brief Holder for the State.
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JUDGMENT:
(per Mr. G. Narendar, C.J.)
Heard learned counsel for the petitioner and
learned Brief Holder for the State Ms. Pooja Banga.
2. The short question involved in this writ
petition is correctness of the cancellation of the GST
registration.
3. After hearing for some time, learned Brief
Holder for the State submits that the petitioner has an
alternative remedy under the provisions of Section 30
of the Uttarakhand Goods and Services Tax Act, 2017
(hereinafter referred to as the 'Act'), wherein the
registered dealer, who has suffered an order of
2025:UHC:6834-DB
cancellation of the registration, is entitled to make an
application under the provisions of Section 30 of the Act
to revoke the orders of cancellation of registration.
4. On a query, learned counsel for the petitioner
fairly submits that no such application has been
preferred by the petitioner.
5. It is seen that the application is required to be
made within 90 days.
6. In view of the enforcement of the Act being at
the initial stage and various typical aspects of the Act
being a little beyond the understanding of a common
man, whose prime focus is on running his day to day
business, we feel that the limitation should not take
precedence for reconsideration of the order of
cancellation. The cancellation directly affects the
livelihood of the citizen and every cancellation would
also have an adverse effect on the revenues of the
State, as it is well known that no person can carry-on
trade or business as guaranteed under Article 19 of the
Constitution of India, without complying with the
restriction of registration.
7. In that view, keeping a larger objective of the
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involvement of livelihood and also loss of revenue to
the Department, we are of the considered opinion that
delay in invoking the provisions of Section 30 of the Act
is required to be condoned and is, accordingly,
condoned. If an application is made by the petitioner
under the provisions of Section 30 of the Act within
three weeks from today and if such an application is
made, the same shall be taken-up for consideration and
shall be disposed of within three weeks thereafter.
Along with the application, the petitioner shall also file
the returns upto the date of cancellation order.
8. The order in appeal dated 23.12.2024 is set
aside.
9. The writ petition stands disposed of
accordingly.
10. Pending application, if any, also stands
disposed of.
(G. NARENDAR, C.J.)
(ALOK MAHRA, J.)
Dated: 04.08.2025
BS
BALWANT Digitally signed by BALWANT SINGH
DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF
UTTARAKHAND,
2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4b
SINGH
a7ce8640c5820, postalCode=263001, st=UTTARAKHAND,
serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755D
C00A7A13C14A680C3FA90, cn=BALWANT SINGH
Date: 2025.08.06 11:48:25 +05'30'
