Condonation of delay in GST registration revocation application allowed where cancellation affected livelihood and statutory remedy was pursued.

Delay in filing an application for revocation of GST registration cancellation was treated as condonable where the assessee had not moved within the prescribed 90-day period, but cancellation directly affected livelihood and revenue concerns. The HC held that the statutory remedy under Section 30 of the Uttarakhand GST Act was the proper route to reconsider the cancellation, and the petitioner was permitted to file the revocation application with supporting returns. The appellate order was set aside and the delay was condoned.

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Issues: Whether delay in filing an application for revocation of cancellation of GST registration under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017 should be condoned, and whether the impugned appellate order should be set aside.

Analysis: The writ petition concerned cancellation of GST registration. The petitioner had not filed an application for revocation within the prescribed period of 90 days. The Court took note that the GST regime was at an initial stage, that cancellation of registration directly affects livelihood and State revenue, and that the statutory remedy under Section 30 was the appropriate course for reconsideration of the cancellation. In these circumstances, the delay in invoking Section 30 was treated as liable to be condoned, and the petitioner was permitted to move the revocation application with supporting returns.

Conclusion: The delay was condoned, the appellate order was set aside, and the petitioner was granted the opportunity to seek revocation of the cancellation under Section 30.

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