2018 (4) TMI 1290 - HC - GST

Migration from KVAT to GST - Application for registration - subsisting grievance of the petitioner concerns their inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018 - Held that - the writ petition is disposed of directing respondents 1 and 2 to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also, within ten days - petition disposed off.

Summary

Issues:
- Registration under Goods and Services Tax Act not granted
- Inability to comply with statutory requirements from 01.07.2017 to 09.03.2018

Analysis:
The petitioner, a registered dealer under the Kerala Value Added Tax, sought directions as they were not granted registration under the Goods and Services Tax Act despite applying for it. The court was informed that the petitioner needed to reapply with necessary details in the GST portal for migration. An interim order allowed the petitioner to reapply. Subsequently, it was revealed that registration had been granted from 09.03.2018. However, the petitioner still faced issues regarding compliance with statutory requirements from 01.07.2017 to 09.03.2018.

The counsel for respondents assured that steps would be taken to facilitate the petitioner's compliance with statutory requirements for the period in question. The court disposed of the petition directing the respondents to make necessary changes in the portal within ten days to enable the petitioner to meet the statutory requirements for the period preceding 09.03.2018. It was emphasized that no action should be taken against the petitioner for non-compliance until the portal changes were implemented and a reasonable time thereafter for the petitioner to fulfill the statutory obligations.