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MGI INFRA PRIVATE LIMITED. vs. ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX OTHERS
(Calcutta High Court)

Hon'ble Judges:

DEBANGSU BASAK

Pet. Counsel

Boudhyan Bhattacharyya

Anindya Bagchi

Res. Counsel

K. K. Maity

Bhaskar Prasad Banerjee

Petitioner / Applicant	MGI INFRA PRIVATE LIMITED.
Respondent	ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 9, 2018
Order No.	W.P. No. 10646(W) of 2018
Citation	2018(7) TAXREPLY 2950
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ORDER
The petitioner seeks consideration of an application for extension of time to obtain the final registration under the provisions of the Central Goods and Service Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017. Learned Advocate appearing for the petitioner submits that, although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. Such area had faced various political problems over a considerable period of time, preventing the petitioner from taking appropriate steps with regard to obtaining of final registration. The State and the Central authorities are represented. The Central Goods and Service Tax Act, 2017 and West Bengal Goods and Service Tax Act, 2017 are new in their operation. In the facts of the present case, it appears that, the petitioner has suffered under circumstances beyond its control, preventing the petitioner to take appropriate ste....