GST migration and return-filing grievance taken up at notice stage; respondents were issued notice on the writ petition and stay application.

A writ petition concerning alleged non-completion of migration to the GST regime and resulting difficulty in filing returns was taken up at the notice stage, where the court considered whether the grievance required examination before further proceedings. Notice of the writ petition and stay application was issued to the respondents, returnable in four weeks.

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Issues: Whether the petitioner's grievance regarding non-completion of migration to the GST regime and the consequent difficulty in filing returns required consideration at the stage of notice.

Outcome: Notice of the writ petition and stay application was issued to the respondents, returnable in four weeks.

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