Web Docorina vs Commissioner Of Commercial Tax / State ...
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Uttarakhand High Court

Web Docorina vs Commissioner Of Commercial Tax / State ... on 15 May, 2025

                                                                2025:UHC:3952-DB


       HIGH COURT OF UTTARAKHAND AT NAINITAL
     HON'BLE THE CHIEF JUSTICE MR. G. NARENDAR
                         AND
          HON'BLE SRI JUSTICE ALOK MAHRA
                   15th MAY, 2025

           WRIT PETITION (M/B) NO. 176 OF 2025
Web Docorina                                               ......Petitioner
Versus
Commissioner of Commercial Tax / State GST and others.
                                                             ..Respondents

Counsel for the petitioner           :    Mr. Yogesh Pacholia, learned counsel
                                          holding brief of Mr. Narendra Bali,
                                          learned counsel.
Counsel for the State                :    Ms. Puja Banga, learned Brief Holder.


JUDGMENT :

(per Mr. G. Narendar, C.J.)

Heard learned counsel for the petitioner and

learned Brief Holder for the State Ms. Puja 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 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

2025:UHC:3952-DB

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

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

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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 29.03.2025 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.

Dt: 15th May, 2025 Rathour

PRAVINDR Digitally signed by PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

A SINGH 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9 e3aeb1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40

RATHOUR CC6179B8E010331BA695239171F906FD5C45 C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2025.05.26 12:26:16 +05'30'