HC directs authority to attend problems of assessee on cancellation of provisional GST registration

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FactPramod Behera Construction (“the Petitioner”) has filed a writ petition to challenge the order of cancelling 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 the same has also been rejected.

Petitioner’s Interpretation of LawThe petitioner stated that in spite of all attempts made by him to upload the necessary information on the website of the GST Portal and on failure of achieving such object, the dealers have also been forced to manually comply by submitting copies thereof before various authorities but it appears that such authority showed their helpless in this regard and stated that they cannot accept such manual compliance. Consequently, registrations in several matters have been cancelled.

HeldThe Hon’ble High Court of Orissa in case of Pramod Behera Construction Vs. Commissioner of State Tax vide W.P. (C) NO. 11316 OF 2018 Dated August 06, 2018 held that While commending such action on the part of the Commissioner, it is essential for the Commissioner as well as his colleagues to understand that any impediment caused to registered dealers in carrying on their business will also have a direct impact on the collection of revenue for the State. Further, the Officers cannot throw their hands in desperation and blame the computer or the failure of uploading and consequently lead to cancellation of registration. Since a Circular has been issued by the Commissioner in this regard on August 03, 2018, it is directed to the CT & GST Circle, Cuttack-I, West to attend the problems faced by the assessee forthwith in terms of the direction issued by the Commissioner positively within a week.

Citation: [2018] 99 taxmann.com 304 (Orissa)