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S. BINDU vs. THE ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DEPARTMENT, KADAPPAKKADA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE GOODS AND SERVICE TAX COUNCIL, NEW DELHI, THE GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
V.devananda Narasimham
Res. Counsel
P.r.sreejith
Thushara James

Petitioner / Applicant

S. BINDU
Respondent THE ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DEPARTMENT, KADAPPAKKADA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE GOODS AND SERVICE TAX COUNCIL, NEW DELHI, THE GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Nov 14, 2019
Order No.

W. P(C). No. 27731 OF 2019(N)

Citation

2019(11) TAXREPLY 1808
Original Order
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ORDER

The writ petition is filed by a registered works contract service provider for a direction to the 3rd respondent to consider Ext.P5 representation filed by her for providing one more chance to migrate to the GST registration from the erstwhile registration held under the provisions of the Finance Act, 1994, as amended. The facts in the writ petition would indicate that pursuant to the introduction of the GST, the petitioner was allotted a Provisional Goods and Service Tax Identification Number [GSTIN] through the common portal of the GSTN in terms of the CGST Rules, 2017. As per the procedure envisaged, the provisional GSTIN had to be migrated to a regular GSTIN within the transition period provided under the Statute. It is not in dispute that the petitioner did not choose to migrate to the regular registration within the time granted under the Statute. The migration did not happen even thereafter within the two subsequent periods of extension that were granted by the Central Govern....

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