KHAMARUNNISA. A.A. Versus STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX OFFICER, UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI, INFOSYS LIMITED, THIRUVANANTHAPURAM AND GOODS AND SERVICES TAX NETWORK, NEW DELHI – 2018 (11) TMI 1262 – KERALA HIGH COURT – TMI – Extension of provisional registration – the petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018 – Held that:- The writ petition is disposed
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nal registration number. She has also collected taxes from the customers based on the same provisional registration number. 2. Though the petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018. Under these circumstances, the petitioner has approached this Court. 2. In response to the submissions made by the petitioner's counsel, the learned Standing Counsel for the 9th respondent submits that the petitioner's application for migration is pending with that authority. He assures that the 9th respondent will process the application and do whatever is necessary un
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