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GST - Officers cannot throw their hands in desperation and blame computer for failure of uploading which lead to cancellation of provisional registration: HC

 

By TIOL News Service

CUTTACK, OCT 08, 2018: SEVERAL writ applications were filed before the Orissa High Court on the issue of migration from VAT to GST and continuing registration of dealers and migration of such VAT dealers to the GST regime.

It is asserted by the petitioners that in spite of all attempts made by them to upload the necessary information on the website of the GST portal and on failure to 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 helplessness in this regard and stated that they cannot accept such manual compliance.

Consequently, provisional registration granted in several matters were cancelled.

After these problems were brought to the notice of the Commissioner of Commercial Taxes and GST, Odisha, he issued letter dated 03.08.2018 to the GST Circle Heads throughout the State for carrying out restoration of cancelled GST provisional registrations.

While commending such action, the High Court observed that it was 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.

The High Court further observed that although under the GST regime all applications were 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 High Court remarked - The Officer cannot throw their hands in desperation and blame the computer for 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 had been issued by the Commissioner on 03.08.2018, the High Court directed the CT & GST Circle to attend the problems faced by the petitioner in terms of the direction issued by the Commissioner positively within a period of six weeks.

With the aforesaid direction, the Writ applications were disposed of.

(See 2018-TIOL-138-HC-ORISSA-GST)


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