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2018 (9) TMI 686 - MADRAS HIGH COURTRegistration 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 application with necessary details before the concerned Nodal Officer on or before 10.08.2018 - petition disposed off.
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