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. The court, however, took a pragmatic view, stating that the law is still in its initial stages and its intricacies can be difficult for a person focused on daily business operations. The court emphasized that the cancellation of registration directly affects a citizen’s livelihood, a right protected under Article 19 of the Constitution, and also impacts the state’s revenue.
In its decision, the court set aside the appellate order and condoned the delay. It directed the petitioner to file the revocation application within three weeks and submit all pending returns. The court also mandated that the GST authorities dispose of the application within three weeks of its filing. This ruling aligns with similar judicial precedents, such as the Madras High Court’s stance in M/s. T. V. Krishna vs. Assistant Commissioner, which prioritizes natural justice and fair opportunity over procedural technicalities.
