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BANERJI MEMORIAL CLUB vs. THE DEPUTY COMMISSIONER (TECH) , THE JOINT COMMISSIONER (TECH) , UNION OF INDIA, GOODS AND SERVICES TAX NETWORK
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Harisankar V. Menon

Meera V.menon

Res. Counsel

P.r.sreejith

T.v.vinu

Petitioner / Applicant	BANERJI MEMORIAL CLUB
Respondent	THE DEPUTY COMMISSIONER (TECH) , THE JOINT COMMISSIONER (TECH) , UNION OF INDIA, GOODS AND SERVICES TAX NETWORK
Court	Kerala High Court
State	Kerala
Date	Nov 29, 2019
Order No.	WP (C). No. 17323 OF 2019 (M)
Citation	2019(11) TAXREPLY 1682
Original Order
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Section 25

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ORDER
The petitioner is a club which was holding a service tax registration during the pre-GST period. Subsequent to the implementation of GST with effect from 01.07.2017, the petitioner had sought for permission to migrate to the GST regime as provided under Section 25 of the CGST Act. It is relevant to note that the petitioner was also allotted a provisional GSTIN. Thereafter, since it was not able to complete the registration process during the time granted by the department, the provisional GSTIN that was allotted to them was cancelled. On account of of that, the petitioner was not able to file the GST returns from July 2017 onwards. The petitioner, however, approached the respondents for the allotment of a regular GSTIN and obtained one in July 2018. In the meanwhile, through a Notification dated 06.08.2018, assessees were given an opportunity to prefer their application for migration to the GST if they had not already done so, on or before 31.08.2018. Acting on the said Notification....