Jai Laxmi Venkatesh Granites Private Limited Versus The Assistant Commissioner of Commercial Taxes (SGST), Goods and Services Tax Network, State of Tamil nadu And Union of India
GST
2018 (9) TMI 686 – MADRAS HIGH COURT – 2018 (19) G. S. T. L. 25 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 7-8-2018
W. P. No. 8449 of 2018 And WMP. Nos. 10394 & 10395 of 2018
GST
Mr. K. Ravichandrabaabu J.
\nFor the Petitioner : Mr.Mohammed Shaffiq
\nFor the Respondents : Ms.G.Dhana Madhri Government Advocate (Tax), for R1 & R3 Mr.V.Sundareswaran Senior Panel Counsel, for R2 & R4
\nORDER
\nThis writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first a<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said Nodal Officer, provided, such application is filed on or before 31.08.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Jai Laxmi Venkatesh Granites Private Limited Versus The Assistant Commissioner of Commercial Taxes (SGST), Goods and Services Tax Network, State of Tamil nadu And Union of IndiaGST2018 (9) TMI 686 – MADRAS HIGH COURT – 2018 (19) G. S. T. L. 25 (Mad.)MADRAS HIGH COURT – HCDated:- 7-8-2018W. P. No. 8449 of 2018 And WMP. … Continue reading “Jai Laxmi Venkatesh Granites Private Limited Versus The Assistant Commissioner of Commercial Taxes (SGST), Goods and Services Tax Network, State of Tamil nadu And Union of India”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13683","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13683"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13683\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The learned Government Advocate (Tax) for the respondents 1 and 3 produced a copy of the communication dated 31.07.2018 issued by the Assistant Commissioner (ST), Krishnagiri to the Joint Commiss<\/p>\n
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\n4. The learned counsel for the petitioner submitted that such application will be filed with necessary 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.
\n5. Heard both sides.
\n6. 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 c<\/p>\n
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