GST registration restoration cannot be denied for portal difficulty; fresh registration does not waive rights under an unchallenged revisional order.

An unchallenged revisional order directing restoration of a cancelled GST registration could not be denied implementation on the ground of portal-related difficulty. The High Court treated the taxpayer's subsequent fresh registration, obtained only to continue business, as no waiver of the right to restoration of the original registration. It held that technical constraints in the GST portal could not defeat enforcement of the existing order or restrict transitional credit-related rights by an arbitrary approach. The authorities were directed to restore the old registration, cancel the new registration, and facilitate filing of TRAN-1 or acceptance of manual returns so the taxpayer could claim ITC.

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Issues: Whether the authorities were bound to restore the petitioner's old registration number in implementation of the revisional order, notwithstanding the grant of a new registration and the plea of technical difficulty in the GST portal.

Analysis: The revisional authority had already allowed restoration of the original registration and the departmental authorities had not challenged that order, yet it remained unimplemented. The Court held that the petitioner's application for a new registration, made only to continue business after cancellation of the old registration, could not be treated as a waiver of the right to restoration. The plea of technical difficulty or portal-related constraints was found insufficient to defeat implementation of the existing order, and the insistence on continuing with the new registration was held unreasonable. Reliance was placed on the principle that transitional credit and related taxpayer rights cannot be defeated by an unduly narrow or arbitrary approach to technical obstacles.

Conclusion: The authorities were directed to restore the petitioner's old registration number, cancel the new registration, and take steps to enable filing of TRAN-1 or acceptance of manual returns so that the petitioner could avail the ITC.

Final Conclusion: The petition succeeded to the extent of enforcement of the revisional restoration order, while the remaining prayers were left to be pursued in other proceedings according to law.

Ratio Decidendi: An unchallenged order directing restoration of registration cannot be denied implementation on the ground of technical or portal-related difficulty, and a taxpayer who obtained a fresh registration to continue business does not thereby forfeit the right to restoration of the original registration.

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