M/s. P.K CONSTRUCTION COMPANY Versus 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. – 2019 (1) TMI 1154 – KERALA HIGH COURT – TMI – Opening the official web portal so as to upload FORM GST REG-26 Part B – revival of provisional registration certificate issued to the petitioner firm earlier – Held that:- Now both the counsel agree that GSTN is active and that the petitioner was granted a new registration number – the learned Standing Counsel for the 4th respondent informs the Court that the authorities will look into the petitioner's claim for validation – pet
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o 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 commencement of GST, the returns have to be validated. 4. In response, the learned Standing Counsel for the 4th respondent informs the Court that the authorities will look into the petitioner's claim for validation. I, accordingly, close the Writ Petition as it does not s
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