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P.K CONSTRUCTION COMPANY vs. THE COMMISSIONER KERALA STATE GST DEPARTMENT, THIRUVANANTHAPURAM, THE DEPUTY COMMISSIONER KERALA STATE GST DEPARTMENT, MATTANCHERY, THE STATE TAX OFFICER (WORKS CONTRACT) , ERNAKULAM AND THE GOODS AND SERVICES TAX NETWORK PVT. LTD.
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Mahesh V Menon
Res. Counsel
P.r.sreejith
Mathew George Vadakkel

Petitioner / Applicant

P.K CONSTRUCTION COMPANY

Respondent THE COMMISSIONER KERALA STATE GST DEPARTMENT, THIRUVANANTHAPURAM, THE DEPUTY COMMISSIONER KERALA STATE GST DEPARTMENT, MATTANCHERY, THE STATE TAX OFFICER (WORKS CONTRACT) , ERNAKULAM AND THE GOODS AND SERVICES TAX NETWORK PVT. LTD.
Court Kerala High Court
State

Kerala

Date Jan 16, 2019
Order No.

WP (C). No. 30883 of 2018

Citation

2019(1) TAXREPLY 2449

Original Order
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ORDER

The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs: “i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction. ii) To direct the respondents to revive the provisional registration certificate issued to the petitioner firm earlier, in order to facilitate the petitioner firm to conduct his business till completion of migration process by the issue of a writ of mandamus or such other writ, order or direction.” 2. Now both the counsel agree that GSTN is active and that the petitioner was granted a new registration number. 3. At any rate, the petitioner's counsel submits that for the previous period, after the ....

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