Petitioner was a registered dealer under the Kerala Value Added Tax, now migrated to the Goods and Services Tax Act regime. Though they have applied for registration under the Goods and Services Tax statutes, they have not been granted registration sought for. The petitioner, therefore, seeks appropriate directions in this regard.
2. On 19.02.2018, when this matter was taken up, the learned counsel for respondents 1 and 2 submitted, on instructions, that the issue of the petitioner has been resolved. It was pointed out that the petitioner needs to apply for registration afresh with the requisite details in the GST portal for completing the migration. In the light of the said submission, the petitioner was permitted to apply for registration afresh in terms of the interim order passed on the said day.
3. When the matter was taken up today, it was pointed out by the learned counsel for the petitioner that in the light of the interim order passed by this court on 19.02.2018, they have been granted registration with effect from 09.03.2018.
4. The subsisting grievance of the petitioner concerns their inability to comply with the requirements in terms of the statutes for the period from 01.07.2017 to 09.03.2018.
5. The learned counsel for respondents 1 and 2 submits that appropriate decision will be taken so as to enable the petitioner to comply with the statutory requirements for the period from 01.07.2017 to 09.03.2018 also, soon.
6. In the light of the submission made by the learned counsel for respondents 1 and 2, the writ petition is disposed of directing respondents 1 and 2 to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also, within ten days. Needless to say that no action, whatsoever shall be taken against the petitioner for non compliance of the statutory provisions for the period prior to 09.03.2018 until appropriate changes are made in the portal, and a reasonable time thereafter, so as to enable the petitioner to comply with the statutory requirements.