2022 (6) TMI 420

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..... f the Circular dated 03-8-2018 shows that the Commissioner, Commercial Tax, Madhya Pradesh, Indore granted opportunity to the traders to migrate in GST, who were earlier registered with VAT, Entertainment Tax, Service Tax and Central Excise etc.. This opportunity was afforded to the dealers, inasmuch as certain dealers could not migrate by furnishing their full information on the website/portal. .....

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..... e Court be pleased to direct the respondents by issuing a writ in the nature of mandamus to process and allow the application for migrating into GST, dated 29-8-2019. (b) That, in alternate, the respondents be directed that the petitioner can avail the Input Tax Credit from 01-7-2017 to 20-6-2018 and with such direction they may be directed to proceed to give benefit of Input Tax Credit to th .....

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..... nment Tax, Service Tax and Central Excise etc.. This opportunity was afforded to the dealers, inasmuch as certain dealers could not migrate by furnishing their full information on the website/portal. 4. It is putforth that the petitioner had applied for migration in GST, vide Annexure-P/5, pursuant to the aforesaid Circular dated 03-8-2018 and hence, sought for a direction to the respondents to .....

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