Ms Sangam Sanskaritik Samiti vs. The Commissioner Central Goods And Servie Tax
Facts
The petitioner, M/s Sangam Sanskaritik Samiti, filed a Writ Petition before the Uttarakhand High Court challenging the cancellation of its GST registration. The respondents are the Commissioner, Central Goods and Service Tax, Dehradun, Uttarakhand, and others. The specific tax period for the cancellation is not explicitly stated. The order under challenge is the cancellation of the petitioner's GST registration. The procedural history indicates that the petitioner had an alternative remedy under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017, to apply for revocation of the cancellation order, but had not yet availed it. The High Court was considering the matter on 11th September 2025.
Held
The High Court held that while an alternative remedy under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017, exists, the delay in invoking it should be condoned. The Court reasoned that the enforcement of the Act was in its initial stages, and the cancellation of registration directly affects a citizen's livelihood and can have an adverse effect on State revenue. Therefore, the Court decided to condone the delay in invoking Section 30. The Court directed that if the petitioner files an application under Section 30 within three weeks from the date of the order, along with the returns up to the date of cancellation, the application shall be considered and disposed of within three weeks thereafter. The order of cancellation dated 29.03.2025 was set aside, subject to the petitioner availing the remedy under Section 30. The issue of whether the petitioner's GST registration should be ultimately revoked was left to be decided by the authority under Section 30.
Key Issues
1. Whether the High Court should entertain a writ petition challenging the cancellation of GST registration when an alternative remedy under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017, is available to the petitioner? Petitioner's Argument: The petitioner did not explicitly argue their case in the provided text, as the matter was disposed of based on a previous order. Revenue/State's Argument: The learned Brief Holder for the State argued that the petitioner has an alternative remedy under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017, to apply for revocation of the order of cancellation of registration.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2025:UHC:8131-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/S) No. 2730 of 2024 11th September, 2025
M/s Sangam Sanskaritik Samiti
--------Petitioner
Versus
The Commissioner, Central Goods and Service Tax, Dehradun, Uttarakand and others
-------Respondents ---------------------------------------------------------------------- Presence:-
Mr. Shaket Kumar, Anuj Chhabra and Mr. Sandeep Singh, learned counsels for the petitioner. Mr. Harsh Rautela, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent. ----------------------------------------------------------------------
JUDGMENT : (per Mr. SUBHASH UPADHYAY, J.)
Learned counsel for the parties submit that the present Writ Petition can be disposed of in terms of the order dated 15.05.2025 passed in Writ Petition (M/B) No. 176 of 2025, Web Docorina vs. Commissioner of Commercial Tax/State GST and others. The said order reads as under:
“2. The short question involved in this writ
The judgment continues below.
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