TMI Blog2019 (11) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... M - 2019 (11) TMI 889 - KERALA HIGH COURT - 2020 (32) G. S. T. L. 544 (Ker.) - Migration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider for a direction to the 3rd respondent to consider Ext.P5 representation filed by her for providing one more chance to migrate to the GST registration from the erstwhile registration held under the provisions of the Finance Act, 1994, as amended. The facts in the writ petition would indicate that pursuant to the introduction of the GST, the petitioner was allotted a Provisional Goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken by the petitioner under the GST Act. The prayer in the writ petition is essentially for accepting a migration to the GST registration with effect from July, 2017 so that the petitioner can pay the applicable taxes and claim input credit in respect of the then accumulated stock. In my view, the request of the petitioner cannot be entertained, since the petitioner did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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