M/S R K Contractors Through Its Prop v. State of Uttarakhand

I N THE HI GH COURT OF UTTARAKHAND AT NAI NI TAL THE HON'BLE CHI EF JUSTI CE MR. G. NARENDAR AND THE HON'BLE JUSTI CE 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 ---------------------------------------------------------------------- Presence:- Mr. Eshan Sachdev, learned counsel for the petitioner through V.C. Ms. Pooja Banga, learned Brief Holder for the State. ---------------------------------------------------------------------- JUDGMENT: ( per Mr . G. Nar endar , C.J.)

Heard learned counsel for the petitioner and learned Brief Holder for the State Ms. Pooja Banga.

¶2The short question involved in this writ petition is correctness of the cancellation of the GST registration.

¶3After 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 fairly submits that no such application has been preferred by the petitioner.

¶5It is seen that the application is required to be made within 90 days.

¶6In 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.

¶7In 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 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.

¶8The order in appeal dated 23.12.2024 is set aside.

¶9The writ petition stands disposed of accordingly.

¶10Pending application, if any, also stands disposed of.

( G. NARENDAR, C.J.)

( ALOK MAHRA, J.) Dated: 04.08.2025 BS BALWANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND,

2.5.4.20=fbbd191c8bdb8b16e8ca7937deaf72a17c02fe2eacbf28cdf4b a7ce8640c5820, postalCode=263001, st=UTTARAKHAND, serialNumber=04E141DF4614F9A4D5F48346EB553DE5185F418755D C00A7A13C14A680C3FA90, cn=BALWANT SINGH Date: 2025.08.06 11:48:25 +05'30'