Reetu | Dec 14, 2021 |
Court directed Department either change GST portal to file TRAN-1 to claim ITC or to accept returns manually
In Ashok Kumar Meher v. Commissioner of Sales Tax & GST, Odisha, Cuttack & Ors., the Hon’ble Orissa High Court ruled in Ashok Kumar Meher v. Commissioner of Sales Tax & GST, Odisha, Cuttack & Ors. [W. P. (C) No. 12763 of 2021, dated December 1, 2021] urged the Revenue Department to either adapt the GST site to permit TRAN-1 filing to claim the ITC or accept returns manually against the previous registration certificate.
Ashok Kumar Meher (“the Petitioner”) has filed this petition to have the Registration Certificate (“RC”) restored in accordance with the order dated September 17, 2018 (“the Restoration Order”) issued by the Revenue Department (“the Respondent”) in Revision Case No.193/2018-19 in favour of the Petitioner. The Petitioner, on the other hand, acquired a fresh RC.
The Respondent contended that because the Petitioner was granted a new registration, the Restoration Order could not be supported by the system, namely the VATIS Portal, and that even if the Petitioner is willing to surrender the new registration, the old registration cannot be restored to him because he voluntarily applied for a new registration. Furthermore, the stage for filing TRAN-1 forms has already been reached, therefore restoring the Petitioner’s prior registration number would be futile.
In W. P. (C) No. 12763 of 2021, dated December 1, 2021, the Hon’ble Orissa High Court held as follows:
To Read the Judgment Download PDF Given Below :
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