Case LawW.P. NO. 10646 (W) OF 2018
MGI Infra (P.) Ltd. v. Assistant Commissioner, State Goods & Service Tax
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- July 9, 2018
- Type:
- Writ Petition
- Members:
- DEBANGSU BASAK
Subject
HC directs authorities to migrate Provisional Registrant beyond the cut-off date
Registration
Summary
The petitioner submits that, although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. The petitioner seeks consideration of an application fo…
Judgement
1. The petitioner seeks consideration of an application for extension of time to obtain the final registration under the provisions of the Central Goods and Service Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017. 2. Learned Advocate appearing for the petitioner submits that, although the petitioner enjoys provisional registration, the final registration could not have done as th…