Technical Difficulties Cannot Block GST Registration Restoration or ITC Claims

Ashok Kumar Meher Vs Commissioner of Sales Tax & GST (Orissa High Court)

Background and Issue: The petitioner, Ashok Kumar Meher, filed a petition before the Orissa High Court seeking implementation of a revisional authority’s order dated 17th September 2018, which directed restoration of his original registration certificate (RC) under the GST regime. The petitioner also challenged a demand dated 4th March 2021 denying him Input Tax Credit (ITC) and sought permission to avail ITC on goods held i

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