2019 (2) TMI 184 - HC - GST

Validation of returns - migration to GST Regime - Held that - The learned Standing Counsel for the 4th respondent informs the Court that the authorities will look into the petitioner s claim for validation - Writ Petition is closed as it does not survive for further consideration.

Summary

Issues:
1. Migration issues under the KVAT Act to GST regime.

Analysis:
The petitioner, an assessee under the KVAT Act, approached the court seeking relief regarding migration issues from one tax regime to another. The petitioner requested the respondents to allow the submission of FORM GST REG-26 Part B to complete the migration process of the firm's registration. Additionally, the petitioner sought the revival of the provisional registration certificate to continue business operations during the migration process. Both parties acknowledged that the GSTN is active and the petitioner was granted a new registration number. The petitioner's counsel emphasized the need for validation of returns for the previous period post-GST implementation. The Standing Counsel for the 4th respondent assured the court that the authorities would address the petitioner's claim for validation. Consequently, the court closed the Writ Petition as it was deemed unnecessary for further consideration, considering the developments and assurances provided by the parties involved.