M/s. PRAMOD BEHERA CONSTRUCTION Versus THE COMMISSIONER OF STATE TAX, ODISHA, DY. COMMISSIONER OF SALES TAX, CTO, CUTTACK-I AND DCCT, IT AND POLICY
GST
2018 (10) TMI 1311 – ORISSA HIGH COURT – 2019 (20) G. S. T. L. 324 (Ori.)
ORISSA HIGH COURT – HC
Dated:- 6-8-2018
W. P. (C) No. 11316 of 2018
GST
Mr. Justice I. Mahanty And Mr. Justice Biswajit Mohanty
For the Petitioner : M/S. K. K. Sahoo
For the Respondent : None
ORDER
Heard learned counsel for the petitioner and learned Additional Standing Counsel for the Revenue.
In the present writ application, the petitioner has sought to challenge the order dated 19.01.2018 under Anenxure-5 canceling the provisional registration granted to the petitioner under the G.S.T. Act. Further, the petitioner's application for restoration of the registration certificate was made before the CT & GST Circle, Cuttack-I, West and it appears from a communication dated 27.06.2018 under Annexure-7 that the same has also been rejected. H
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h 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 Cancelled GST Provisional Registration
Madam/Sir,
It is found that in some cases the provisional registration issued to a tax payer has been cancelled/rejected by the Proper Officer(s) of the respective jurisdictional office due to certain shortcoming. As a result, the GSTIN of such tax payer has been deactivated in the GSTN system and such tax payer is not able to file his tax returns or generate e-Waybills. Many such taxpayers have approached this office with a request to revoke such cancellation order.
In the meanwhile, GSTN has made available the facility to restore such cancelled provisional registration by the Proper Officer. Now, therefore, the Proper Officers are hereby instructed to take immediate steps for restoration of the cancelled provi
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at 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 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.
The Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and consequently lead to cancellation of registration.
This is neither in the interest of the State nor of the dealer. Since a circular has been issued by the Commissioner on 03.08.2018 which is quoted hereinabove, we direct the CT & GST Circle, Cuttack- I, West to attend the pr
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