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JAI LAXMI VENKATESH GRANITES PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (SGST) , GOODS AND SERVICES TAX NETWORK, STATE OF TAMIL NADU AND UNION OF INDIA
(Madras High Court)

Hon'ble Judges:

K.RAVICHANDRABAABU
Pet. Counsel
Mohammed Shaffiq
Res. Counsel
G.dhana Madhri
V.sundareswaran

Petitioner / Applicant

JAI LAXMI VENKATESH GRANITES PRIVATE LIMITED

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (SGST) , GOODS AND SERVICES TAX NETWORK, STATE OF TAMIL NADU AND UNION OF INDIA
Court Madras High Court
State

Tamilnadu

Date Aug 7, 2018
Order No.

W.P.No.8449 of 2018 And WMP.Nos.10394 & 10395 of 2018

Citation

2018(8) TAXREPLY 2907

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ORDER

This writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first and second respondents herein to permanently register the petitioner under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Act, 2017. 2. The petitioner claims to be a manufacturer and reseller of granites and tiles and a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956 bearing TIN Nos.33763306452 and 1115379 respectively. After introduction of the Central Goods & Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act 2017, the dealers who got already registered under earlier enactments have to get migrated to CGST by following transitional provisions made under the CGST Act, 2017. However, when the petitioner attempted to migrate themselves, they were informed through the impugned communication that the functionality of m....

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