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2022 (6) TMI 420 - HC - GSTSeeking permission for migration into GST - benefit of input tax credit - Circular No.2018/Computer (24)/70, dated 03-8-2018 - HELD THAT:- A bare perusal of the Circular dated 03-8-2018 shows that the Commissioner, Commercial Tax, Madhya Pradesh, Indore granted opportunity to the traders to migrate in GST, who were earlier registered with VAT, Entertainment Tax, Service Tax and Central Excise etc.. This opportunity was afforded to the dealers, inasmuch as certain dealers could not migrate by furnishing their full information on the website/portal. This writ petition is disposed off with a direction to the respondents, to consider and decide the application, dated 29-8-2018 (Annexure-P/5) moved by the petitioner in quite promptitude, in the light of the Circular dated 03-8-2018 (Annexure-R/1) by passing a well reasoned order, within a period of sixty days from the date of receipt of certified copy of this order.
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