Relief sought by the petitioner regarding migration from VAT to GST regime is admissible
Migration from VAT to GST --The petitioner prayed for directing the respondents to issue password to the petitioner against the provisional ID for TIN 06461950758 allotted to it so that it can migrate itself from VAT to GST regime and also to issue GST Registration Certificate which has not been done till date despite the fact of having sent various E-mails and letters to various authorities etc.
Held that:- The Hon’ble High Court directed the respondent to consider and decide the E-mail in accordance with law within six weeks. In case, the competent authority reaches to the conclusion that the relief sought by the petitioner is admissible to it, then the consequential relief be allowed to it. However, in case, any deficiency is noticed in the documents, before rejecting the case of the petitioner, it be afforded an opportunity of hearing.