TMI Blog2021 (12) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Petitioner, however, was that because of the cancellation of the registration certificate under the OVAT Act, he was not able to file returns and therefore was compelled to obtain a new registration - the fact remains that the Petitioner did seek the legal remedies against the cancellation of his old registration number. His revision petition came to be allowed on 17th September, 2018 by Opposite Party No.2. By that order, the old registration certificate was under OVAT Act restored and the further consequential restoration of the RC under the OST and CST Act, if any, also issued. With the Petitioner being constrained to apply for a new RC, in order to continue to transact business, it cannot be held against him that his applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shing of the demand dated 4th March, 2021 as a result of denial of the Input Tax Credit (ITC) to the Petitioner. The third prayer is for a direction to the Opposite Parties to permit the Petitioner to avail the ITC as an existing dealer under the existing law or on the goods held in stock on the appointed day. 2. When the petition was listed on 13th April, 2021, Mr. Sidhartha Ray, learned counsel for the Petitioner, on instructions stated that the Petitioner is confining his prayer to restoration of his original registration in terms of the order passed in his favour in that regard on 17th September, 2018 by the Joint Commissioner of Sales Tax, Bolangir Range, Bolangir. Mr.Ray stated that t he Petitioner would seek other appropriate re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be denied on the ground of technical difficulty . 6. Mr. Sunil Mishra, learned Standing Counsel for the Department sought to submit that even if the old registration is restored, 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. According to Mr. Mishra, since a new registration number has already been granted to the Petitioner on his application, he should not insist upon restoration of the old registration number. He drew attention to the undertaking given by the Petitioner on 5th April, 2017 when the new registration was issued to him. He had undertaken to file returns as per law and not repeat the same mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cancellation of his old registration number. His revision petition came to be allowed on 17th September, 2018 by Opposite Party No.2. By that order, the old registration certificate was under OVAT Act restored and the further consequential restoration of the RC under the OST and CST Act, if any, also issued. The fact further remains that the above order of the revisional authority was not implemented by the Opposite Parties. This is what has ultimately led to the Petitioner approaching this Court for relief as noted above. The counter affidavit of the Department states that the order of the revisional authority although not challenged by the department, was also not implemented by it and this is only because a new RC had already been iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situations taken note of by us. This exception, as worded, is an artificial construction of technical difficulties, limiting it to those existing on the common portal. It is unfair to create this distinction and restrict it to technical snages alone. In our view, there could be various different types of technical difficulties occurring on the common portal which may not be solely on account of the failure to upload the form. The access to the GST portal could be hindered for myriad reasons, sometimes not resulting in the creation of a GST log-in record. Further, the difficulties may also be offline, as a result of several other restrictive factors. It would be an erroneous approach to attach undue importance to the concept of technical g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. In any event given the limited nature of the prayer made in the present case as noted by this Court in the order dated 13th April, 2021, the Court has no difficulty in accepting that prayer of the Petitioner and directing as under: (i) In implementation of the order dated 17th September, 2018 passed by Opposite Party No.2 in Revision Case No.193/2018-19, the Opposite Parties will restore the Petitioner s old RC number and cancel the new RC number issued to him. (ii) The plea of technical difficulties or technical glitches will not come in the way of the above order being given effect to. For this purpose a direction is issued to GSTN to either modify or make changes in the portal to facilitate the Petitioner filing TRAN-1 to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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