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2019 (11) TMI 889 - HC - GSTMigration of GST registration - the petitioner did not choose to migrate to the regular registration within the time granted under the Statute. The migration did not happen even thereafter within the two subsequent periods of extension - CGST Rules, 2017 - HELD THAT:- The request of the petitioner cannot be entertained, since the petitioner did not avail of the many opportunities granted by the respondents for migrating to the GST registration - The inaction on the part of the petitioner cannot be condoned, and hence, taking note of the averments in the statement filed on behalf of respondents 1 and 2, the prayer sought for in the writ petition cannot be granted. Petition dismissed.
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