Barulal Contractor & Supplier Vs Commissioner (Uttarakhand High Court)
The Uttarakhand High Court, in the case of Barulal Contractor & Supplier Vs Commissioner, disposed of the writ petition by permitting the petitioner to seek the revocation of their Goods and Services Tax (GST) registration which had been cancelled due to the non-filing of periodical returns. This decision was based on a series of previous judgments by the court dealing with similar facts, with the core rationale being the protection of the fundamental right to carry out trade or business, provided the department suffers no loss or prejudice.
Factual Background
The petitioner, a registered taxable person under the GST Act, 2017, had their GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, via an order dated March 12, 2024. The show cause notice leading to the cancellation, issued on February 23, 2024, explicitly stated the reason for cancellation as the petitioner’s failure to furnish GST returns for the prescribed period.
Judicial Precedents and Court’s Reasoning
The learned counsel for both the petitioner and the department agreed that the instant petition should be disposed of in terms of the judgment dated June 24, 2025, in Writ Petition (M/B) No. 408 of 2025. This judgment, in turn, had followed an earlier precedent set by the order dated March 17, 2025, in Writ Petition (M/B) No. 71 of 2025.
