2018 (9) TMI 686

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....br>GST<br>Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.Mohammed Shaffiq For the Respondents : Ms.G.Dhana Madhri Government Advocate (Tax), for R1 & R3 Mr.V.Sundareswaran Senior Panel Counsel, for R2 & R4 ORDER This writ petition has been filed to call for the records and quash the impugned communication of the second respondent dated 09.02.2018 and to direct the first and second ....

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....e functionality of migration through FORM GST REG-26 has been closed and thus, the petitioner has to apply for new registration under the provisions of GST Act. Therefore, the present writ petition was filed and entertained by this Court on 10.04.2018, also by granting an interim order that no action shall be initiated against the petitioner, by treating them as an unregistered dealer. Thereafter,....

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....as though the petitioner is remedy less, as they can very well approach the concerned Nodal Officer with necessary details and application. She further contended that as and when any such application is filed, the same will be considered by the said Nodal Officer, provided, such application is filed on or before 31.08.2018. 4. The learned counsel for the petitioner submitted that such applicati....

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....rt of the petitioner will also be considered by the concerned Nodal Officer, it is for the petitioner to utilise such opportunity and file such application with necessary details without loss of further time. Hence, this writ petition is disposed of, in the following terms: (a) The petitioner is directed to make an application with necessary details before the concerned Nodal Officer on o....