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2018 (10) TMI 1311 - HC - GSTRestoration of cancelled provisional registration - migration from VAT to GST - failure to upload necessary information - Held that:- Although under the GST regime all applications 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 Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and consequently lead to cancellation of registration. The CT & GST Circle, Cuttack- I, West is directed to attend the problems faced by the petitioner forthwith in terms of the direction issued by the Commissioner positively within a week from the date of receipt of a certified copy of this order - writ application is disposed of.
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