Uttarakhand HC Condones Delay in Filing GST Cancellation Revocation Application

Sai Construction & Builders Vs Commissioner (Uttarakhand High Court) Uttarakhand High Court has allowed a petitioner, Sai Construction & Builders, to apply for the revocation of its cancelled GST registration, despite the statutory 90-day time limit having expired. The court acknowledged the complexity of the GST law, noting that certain aspects are “beyond the understanding of a common man.” The petitioner had challenged the cancellation of its GST registration but admitted to not using the available remedy under Section 30 of the Central Goods and Services Tax Act, 2017. ...