https://www.taxtmi.com/caselaws?id=415464 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. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415464 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. Case-Laws GST Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415464