In the recent case of Ashok Kumar Meher v. Commissioner of Sales Tax & GST, Odisha, Cuttack & Ors. [W. P. (C) No. 12763 of 2021 dated December 1, 2021] The Hon’ble Orissa High Court directed the Revenue Department to either modify the GST portal to facilitate the filing of TRAN-1 to claim the ITC or accept returns manually against the old registration certificate.
Facts of the case:
Ashok Kumar Meher (“the Petitioner”) has filed the petition for restoration of the Registration Certificate (“RC”) in terms of the order dated September 17, 2018 (“the Restoration Order”) passed by the Revenue Department (“the Respondent”) in Revision Case No.193/2018-19 in favor of the Petitioner. However, a new RC was obtained by the Petitioner.
The Respondent contended that, since a new registration has been granted to the Petitioner, the Restoration Order could not be supported by the system i.e. VATIS Portal and even though the Petitioner may be willing to surrender the new registration, the old registration cannot be restored to him since he voluntarily applied for new registration. Further, the stage for filing of TRAN-1 forms have already been crossed and therefore, it would be of no assistance to the Petitioner to have its old registration number restored
Held that:
The Hon’ble Orissa High Court in W. P. (C) No. 12763 of 2021 dated December 1, 2021, held as under:
1. Noted that, the cancellation of the Petitioner’s RC issued originally under the Orissa Value Added Tax Act (“OVATAct”) came about since the Petitioner failed to file returns. Further noted that, due to the cancellation of the RC under the OVAT Act, the Petitioner was not able to file returns and therefore was compelled to obtain a new registration.
2. Observed that, the stand taken by the Respondent in insisting on the Petitioner continuing new registration to be unreasonable, particularly since the Respondent has not yet implemented the Restoration Order while at the same time not challenging it.
3. Observed that, the Petitioner did seek the legal remedies against the cancellation of its old RC and was allowed vide the Restoration Order but the same was not implemented by the Respondent.
4. Directed the Respondent to restore the Petitioner’s old RC and cancel the new RC number issued.
5. Further directed the Respondent, to either modify or make changes in the GST portal to facilitate the Petitioner filing TRAN-1 to claim the ITC or accept returns manually against the old RC so that the Petitioner can avail of the ITC within 8 weeks.
6. Clarified that, it would be open to the Petitioner to avail other appropriate remedies in accordance with the law.
