2018 (11) TMI 1262 - HC - GST

Extension of provisional registration - the petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018 - Held that - The writ petition is disposed off holding that the 9th respondent will consider the petitioner s application and take further steps accordingly, in one month.

Summary

Issues:
1. Denial of permanent registration number under GST.
2. Expired provisional registration due to incomplete migration process.
3. Petitioner's approach to the court for resolution.

Analysis:
1. The petitioner, a transporter with service tax registration, obtained a provisional certificate of registration under GST. Invoices were issued to customers with the provisional registration number, and taxes were collected accordingly. However, the application for migration to GST and permanent registration was denied, leading to the first issue of denial of permanent registration number under GST.

2. The provisional registration expired as the migration process could not be completed by the specified deadline. The petitioner sought resolution through the court due to this issue of the expired provisional registration. The Standing Counsel for the 9th respondent assured that the application for migration is pending and will be processed accordingly.

3. The court disposed of the writ petition without delving into the merits, directing the 9th respondent to consider the petitioner's application and take necessary steps within one month. This approach was taken to address the petitioner's concerns and ensure proper consideration of the migration application under GST.