Case Law Details
Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court)
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, West 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 this order.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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. Hence, the present writ petition.
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