TMI Blog2018 (10) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - W.P.(C) No.11316 of 2018 - - - Dated:- 6-8-2018 - Mr. Justice I. Mahanty And Mr. Justice Biswajit Mohanty For the Petitioner : M/S. K. K. Sahoo For the Respondent : None ORDER Heard learned counsel for the petitioner and learned Additional Standing Counsel for the Revenue. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST: Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 11533/CT, Dated 3/8/18 IT-20/1/2018-17 TO CT GST Circle Head (All Circles) Sub: Restoration of Cancelled GST Provisional Registration Madam/Sir, It is found that in some cases the provisional registration issued to a tax payer has been cancelled/rejected by the Proper Officer(s) of the respective jurisdictional office due to certain shortcoming. As a result, the GSTIN of such tax payer has been deactivated in the GSTN system and such tax payer is not able to file his tax returns or generate e-Waybills. Many such taxpayers have approached this office with a request to revoke such cancellation order. In the meanwhile, GSTN has made available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This is neither in the interest of the State nor of the dealer. Since a circular has been issued by the Commissioner on 03.08.2018 which is quoted hereinabove, we direct the CT GST Circle, Cuttack- I, West to attend the problems faced by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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