Extend GST Registration time for delay due to unavoidable circumstances: HC

MGI Infra (P.) Ltd. Vs Assistant Commissioner, State Goods & Service Tax (Calcutta High Court) 1. The petitioner seeks consideration of an application for extension of time to obtain the final registration under the provisions of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Service Tax Act, 2017. 2. Learned Advocate appearing for the petitioner submits that, although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. Such area had faced various politic...