The Hon’ble High Court of Uttarakhand High Court vide its order 20.06.2022 in the matter of Vinod Kumar Vs. Commissioner Uttarakhand State GST and Others in Special Appeal No. 123 of 2022, held that when the GST registration of the Petitioner/Appellant has been cancelled and it has no remedy to appeal, not entertaining Writ against such order would be violative of Article 21 of the Constitution.  Further, it was held that the writ petition is maintainable where the statutory appeal is barred by limitation.

• The appeal has been preferred by the Appellant challenging the order passed by the Learned Single Judge in Writ Petition (M/S) No. 1553 of 2021 dated 30.09.2021, wherein it was held that the writ petition is not maintainable as there is alternative remedy available to the Petitioner/Appellant under Section 107 of the Uttarakhand GST Act, 2017

Facts: –

• The appellant is working as mason/painting professional and having its GST registration in the state of Uttarakhand. The appellant failed to file his return for continuous period of six months as required under the act.  Thus, its registration was cancelled on 21.09.2019.
• The appellant preferred an appeal before the First Appellate Authority against the order of cancellation, however the same was dismissed on the ground of delay.
• Thereafter, the Appellant/Petitioner filed a writ petition before the Court, which was also dismissed as not maintainable.

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