2019 (8) TMI 82

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Writ Jurisdiction Case No. 7045 of 2019 - -<br>GST<br>Mr. Justice Jyoti Saran And Mr. Justice Partha Sarthy For the Petitioner/s : Mr. D.V.Pathy, Adv. For the CGST & Ex : Mr. S.D.Sanjay, Sr. Adv., Mr. Alok Kumar Agrawal, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Heard Mr. D. V. Pathy, learned counsel appearing for the petitioner and Mr. Alok Kumar Agrawal, learned counsel appearin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the Office of the Commissioner, who according to Mr. Agrawal, is the appointed Nodal Officer for examining any grievance of the present kind. The grievance raised is that the representation has remained pending and not adjudicated upon. For the sake of facilitation to the respondents to appreciate the grievance which allows the petitioner to approach this Court, we are persuaded to take note....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 6.8.2018 (hereinafter referred to as 'Notification 31/2018') opened the migration window for such class of persons who had filed Part A of Form GST REG-26 but could not file Part-B till 31.12.2017, and thereby allowed such class of persons to file belated returns, including Form GST TRAN-1. The petitioner having missed to migrate the said Service Tax registration by inclusion in Part B of Form....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed discussion is present in the representation of the petitioner dated 11.07.2018 at Annexure-2 and a copy of which has been received in the Office of Commissioner on 27.08.2018 as manifest from the copy present at running Page-73 of the pleadings but the substance of the grievance, we have noted above and since the laches is on the part of the Nodal Officer, the respondent no. 5 in not taking ....