2018 Taxo.online 442

WP(C).No. 16863 of 2018 dated 31.10.2018





Central Goods and Service Tax Act, 2017

Dama Seshadri Naidu, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Sri.C.A.Chacko & Smt.C.M.Charisma 

Respondent: – Sri.P.R.Sreejith, Sri.P.L.Babu & Dr. Thushara James 

Order: – 

The petitioner, a transporter, has service tax registration. With the advent of GST, she obtained the Ext.P2 provisional certificate of registration. Thereafter, she issued invoices to customers, quoting the provisional registration number. She has also collected taxes from the customers based on the same provisional registration number.  

  1. Though the petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018. Under these circumstances, the petitioner has approached this Court. 
  1. In response to the submissions made by the petitioner’s counsel, the learned Standing Counsel for the 9th respondent submits that the petitioner’s application for migration is pending with that authority. He assures that the 9th respondent will process the application and do whatever is necessary under the law. 

 Under these circumstances, without adverting to the merits, dispose of the writ petition holding that the 9th respondent will consider the petitioner’s application and take further steps accordingly, in one month. 

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