GST migration relief: existing dealer directed to seek registration through the Nodal Officer, with interim protection continued

Existing dealers who could not complete GST migration may seek completion of registration before the jurisdictional Central Tax or State Tax Nodal Officer with the required particulars. The Court directed the petitioner to submit the migration request before the Nodal Officer, and required expeditious consideration of that application. Interim protection granted earlier was continued until a decision is taken on the request, preserving the petitioner's position during the pendency of migration processing.

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Issues: Whether the petitioner, who could not complete GST migration, was entitled to a direction for registration through the concerned Nodal Officer and continuance of interim protection till such decision.

Analysis: The petitioner had been an existing dealer under the earlier tax regime and the dispute arose only because the online migration process under the GST regime had not been completed. The respondents stated that taxpayers in such situations could approach the jurisdictional Central Tax or State Tax Nodal Officer with necessary particulars for completion of migration, and the petitioner also expressed readiness to do so immediately. In these circumstances, the appropriate course was to direct the petitioner to submit the required application before the Nodal Officer and require expeditious consideration of that request. The interim protection granted earlier was also directed to continue until such decision was taken.

Conclusion: The petitioner was permitted to pursue the migration-related remedy before the Nodal Officer, and the writ petition stood disposed of with continuation of interim protection until an order was passed.

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