2018 (9) TMI 686 – MADRAS HIGH COURT – 2018 (19) G. S. T. L. 25 (Mad.) – Registration of petitioner under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Act, 2017 – migration to GST Regime – Held that:- There is no dispute to the fact that the petitioner is a registered dealer previously under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. However, after introduction of GST and during the process of migration into CGST, it appears that some mistake or short fall of information has crept in and that the petitioner did not make any efforts to rectify the same during the process of on-line migration.
–
Now, as it is stated by the respondents 1 and 3 that such lapse on the part of the petitioner will also be considered by the concerned Nodal Officer, it is for the petitioner to utilise such opportunity and file such application with necessary details without loss of further time – The petitioner is directed to make an appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
entral 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 migration through FORM GST REG-26 has been closed and thus, the petitioner has to apply for new registration under the provisions of GST Act. Therefore, the present writ petition was filed and entertained by this Court on 10.04.2018, also by granting an interim order that no action shall be initiated against the petitioner, by treating them as an unregistered dealer. Thereafter, the matter was adjourned on several occasions and finally posted today for further hearing. 3. The learned Government Advocate (Tax) for the respondents 1 and 3 produced a copy of the communication dated 31.07.2018 issued
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ary details before the concerned Nodal Officer, by tomorrow (i.e. 08.08.2018) itself. He further prayed that such Nodal Officer may be directed to consider such application and pass appropriate orders without loss of further time. 5. Heard both sides. 6. There is no dispute to the fact that the petitioner is a registered dealer previously under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. However, after introduction of GST and during the process of migration into CGST, it appears that some mistake or short fall of information has crept in and that the petitioner did not make any efforts to rectify the same during the process of on-line migration. However, now, as it is stated by the respondents 1 and 3 that such lapse on the part of the petitioner will also be considered by the concerned Nodal Officer, it is for the petitioner to utilise such opportunity and file such application with necessary details without loss of further time. Hence, this writ petition
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =