2019 (11) TMI 889

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....<br>GST<br>2019 (11) TMI 889 - KERALA HIGH COURT - 2020 (32) G. S. T. L. 544 (Ker.)<br>KERALA HIGH COURT - HC<br>Dated:- 14-11-2019<br>W. P(C). No. 27731 OF 2019(N) - -<br>GST<br>JUSTICE A. K. JAYASANKARAN NAMBIAR For The Petitioner : ADV. SRI. V. DEVANANDA NARASIMHAM For The Respondents : SRI. P. R. SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS AND SMT. THUSHARA JAMES, GOVT. PLEADER JUDGME....

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....to the regular registration within the time granted under the Statute. The migration did not happen even thereafter within the two subsequent periods of extension that were granted by the Central Government for the purposes of migration. The extension granted covered the period from 2017 to 31.1.2019, but even then, the petitioner did not avail the opportunity granted to switch over to the regular....