Case Law Details
Ashok Kumar Meher Vs Commissioner of Sales Tax & GST (Orissa High Court)
HC held that The plea of technical difficulties or technical glitches will not come in the way of the above order being given effect to. For this purpose a direction is issued to GSTN to either modify or make changes in the portal to facilitate the Petitioner filing TRAN-1 to claim the ITC or accept returns manually against the old RC so that the Petitioner can avail of the ITC.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. The present petition seeks a direction to the Opposite Parties to implement the order dated 17th September, 2018 passed by the Joint Commissioner of Sales Tax, Bolangir Range, Bolangir (hereinafter referred to as ‘Revisional Authority’) directing restoration of old registration number under the GST Act. The Petitioner has also sought the quashing of the demand dated 4th March, 2021 as a result of denial of the Input Tax Credit (ITC) to the Petitioner. The third prayer is for a direction to the Opposite Parties to permit the Petitioner to avail the ITC as an existing dealer under the existing law or on the goods held in stock on the appointed day.
2. When the petition was listed on 13th April, 2021, Mr. Sidhartha Ray, learned counsel for the Petitioner, on instructions stated that the Petitioner is confining his prayer to restoration of his “original registration in terms of the order passed in his favour in that regard on 17th September, 2018 by the Joint Commissioner of Sales Tax, Bolangir Range, Bolangir.” Mr.Ray stated that the Petitioner would seek other appropriate remedies as regards the other prayers.
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