Delay in filing revocation of cancellation of GST registration to be condoned as livelihood of several persons was at stake: HC

Case Details: S A Traders v. Commissioner State Goods and Services Tax - [2023] 148 taxmann.com 358 (Uttarakhand)

Judiciary and Counsel Details

• • Sanjaya Kumar Mishra, J.
  • Shariq Khurshid, Learned Counsels for the Appellant.
  • Shobhit Saharia, Learned Counsels for the Respondent.

Facts of the Case

The petitioner was a sole proprietorship concern and running a business of Scrap. The registration was cancelled and it filed writ petition before the High Court seeking permission to file revocation application for restoration of registration. It was contended that notice was issued in which nil demand was outstanding against it.

High Court Held

The Honorable High Court noted that the livelihood of several persons working with the petitioner’s company was at stake due to cancellation of registration. The time limit for filing appeal against the cancellation order was also expired.

Therefore, the Court decided to waive the limitation and direct the petitioner to file application for revocation. However, the petitioner was also directed to submit returns for the defaulted six months and any further completed months after the revocation.