HC condones delay in GST appeal citing impact on livelihood
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- Last Updated on 13 August, 2025
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Case Details:Velly Restaurant vs. State of Uttarakhand - [2025] 177 taxmann.com 26 (Uttarakhand)
Judiciary and Counsel Details
- G. Narendar, CJ. andAlok Mahra, J.
- Yogesh Kumar Pacholia, Learned Counsel for the Petitioner. Ms. Puja Banga, Learned Brief Holder for the Respondent.
Fact of the Case
The Petitioner, a registered person under GST, failed to file the application for revocation of cancellation of registration within the prescribed period of 90 days as required under Section 30 of CGST Act. The cancellation of registration remained unchallenged within the limitation period, leading to procedural finality. In the instant petition, the Petitioner sought condonation of delay in filing the application, contending that the delay was unintentional and that the statutory complexities of the GST regime were not fully understood by common taxpayers engaged in day-to-day business activities. The matter was accordingly placed before the High Court for consideration.
HC Held
The Uttarakhand High Court held that in view of the GST framework being at a nascent stage, and considering that many of its technical aspects are beyond the immediate grasp of ordinary citizens whose primary concern is livelihood, procedural limitation should not override the opportunity for reconsideration of cancellation orders. The Court observed that cancellation of registration directly affects the means of livelihood of a citizen and also adversely impacts the revenue of the State. Accordingly, the delay in filing the application for revocation of cancellation of registration was directed to be condoned.
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