2018 (10) TMI 1311 – ORISSA HIGH COURT – 2019 (20) G. S. T. L. 324 (Ori.) – Restoration of cancelled provisional registration – migration from VAT to GST – failure to upload necessary information – Held that:- Although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before whom manual returns can be filed and or the dealers be assisted in uploading the necessary information at their respective offices.
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The Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and consequently lead to cancellation of registration.
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The CT & GST Circle, Cuttack- I, West is directed to attend the problems faced by the petitioner forthwith in terms of the direction issued by the Commissioner positively within a week from the date of receipt of a certified copy of th
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sserted on behalf of the petitioner that in spite of all attempts made by him to upload the necessary information on the website of the GST Portal and on failure of achieving such object, the dealers have also been forced to manually comply by submitting copies thereof before various authorities but it appears that such authority showed their helpless in this regard and stated that they cannot accept such manual compliance. Consequently, registrations in several matters have been cancelled. After these problems were brought to the notice of the Commissioner of Commercial Taxes and GST, Odisha, he has been issued to the GST Circle Heads throughout the State for carrying out restoration of cancelled GST provisional registration by letter dated 03.08.2018 which is quoted hereunder: Commissionerate of the CT & GST: Odisha (At Cuttack) (Finance Department, Government of Odisha) No.11533/CT, Dated 3/8/18 IT-20/1/2018-17 TO CT & GST Circle Head (All Circles) Sub: Restoration of Cancel
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or want of active registration number. You are directed to monitor this work so as to resolve all such cases pertaining to your circle. However, if any such tax payer does not want to restore his cancelled provisional Registration, his cancelled provisional registration shall not be restored by the Proper Officer. The progress in this regard will be reviewed every week. Yours faithfully, Sd/- Commissioner of CT & GST, Odisha Memo No.11534/CT, Dated 3/8/18 Copy forwarded to the Head of CT & GST Territorial Range (All Ranges) for kind information. Sd/- Addl. Commissioner of CT & GST (IT) While commending such action on the part of the Commissioner, it is essential for the Commissioner as well as his colleagues to understand that any impediment caused to registered dealers in carrying on their business will also have a direct impact on the collection of revenue for the State. Therefore, action in this regard would be in the interest of all. We find that although under the GST
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