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 in stock on the appointed day. The petitioner had originally obtained a registration under the...