2018 (10) TMI 1311

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....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 present writ application, the petitioner has sought to challenge the order dated 19.01.2018 under Anenxure-5 canceling the provisional registration granted to the petitioner under the G.S.T. Act. Further, the petitioner's application for rest....

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....d and stated that they cannot accept such manual compliance. Consequently, registrations in several matters have been cancelled. After these problems were brought to the notice of the Commissioner of Commercial Taxes and GST, Odisha, he has been issued to the GST Circle Heads throughout the State for carrying out restoration of cancelled GST provisional registration by letter dated 03.08.2018 wh....

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....acility to restore such cancelled provisional registration by the Proper Officer. Now, therefore, the Proper Officers are hereby instructed to take immediate steps for restoration of the cancelled provisional registrations after due compliance of the shortcomings by the concerned tax payer. This may be accorded top most priority since the tax payers are not able to transact their day-to-day busine....

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....that any impediment caused to registered dealers in carrying on their business will also have a direct impact on the collection of revenue for the State. Therefore, action in this regard would be in the interest of all. We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to....