Case Law Details
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 political problems over a considerable period of time, preventing the petitioner from taking appropriate steps with regard to obtaining of final registration.
3. The State and the Central authorities are represented.
4. The Central Goods and Service Tax Act, 2017 and West Bengal Goods and Service Tax Act, 2017 are new in their operation. In the facts of the present case, it appears that, the petitioner has suffered under circumstances beyond its control, preventing the petitioner to take appropriate steps under the two Acts of 2017.
5. In such circumstances, it would be appropriate to request the first respondent so far as the State authorities are concerned and 4th respondent so far as the central authorities are concerned to consider and decide the request of the petitioner for grant of permanent registration, in accordance with law.
6. The first and fourth respondents are requested to take a pragmatic practical and sympathetic to the problems.
7. The State and the Central Government will consider the grant of final registration under their respective jurisdiction in accordance with the West Bengal Goods and Service Tax Act, 2017 and the Central Goods and Service Tax Act, 2017 respectively.
8. WP No.10646(W) of 2018 is disposed of.
9. No order as to costs.
