The Orissa High Court has directed the Goods and Service Tax Network (GSTN) to either modify the Goods and Service Tax (GST) portal to facilitate filing of TRAN-1 to claim the ITC or accept returns manually against the old registration certificate.
The case of the Department is that the cancellation of the Petitioner’s, registration certificate issued originally under the Orissa Value Added Tax Act came about since the Petitioner failed to file returns. Accordingly, the Petitioner, because of the cancellation of the registration certificate was not able to file returns and therefore was compelled to obtain a new registration.
The petitioner, Ashok Kumar Meher had sought a direction to the Joint Commissioner of sales tax to implement the order dated 17th September,2018, directing restoration of old registration number under the GST Act. He has also sought the quashing of the demand as a result of denial of the Input Tax Credit (ITC) to him.
However, according to Mr. Sunil Mishra, learned Standing Counsel for the Department, since a new registration number has already been granted on 5th April, 2017 to the Petitioner, he had undertaken to file returns as per law and not repeat the same mistake for which his earlier registration was cancelled.
In this regard, the division bench headed by Chief Justice, Dr. S. Muralidhar and Justice B.P. Routray held that the plea of technical difficulties or technical glitches will not come in the way of the above order being given effect to.
Accordingly, a direction is issued to GSTN to either modify or make changes in the 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.