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The request of petitioner for accepting a migration to GST registration w.e.f. 01.07.2017 cannot be entertained.

Registration under GST — The writ petition is filed by a registered works contract service provider for a direction to the respondent to consider the representation filed for providing one more chance to migrate to the GST registration from the erstwhile registration held under the provisions of the Finance Act, 1994, as amended. The prayer in the writ petition is essentially for accepting a migration to the GST registration with effect from July, 2017 so that the petitioner can pay the applicable taxes and claim input credit in respect of the then accumulated stock. The request of the petitioner cannot be entertained, since the petitioner did not avail of the many opportunities granted by the respondents for migrating to the GST registration. Petition dismissed. — S. Bindu Vs. The Assistant Commissioner, Central Goods And Service Tax Department, Kadappakkada, The Central Board Of Indirect Taxes And Customs, Ministry of Finance, Department of Revenue, New Delhi, The Goods And Service Tax Council, New Delhi, The Goods And Services Tax Network, New Delhi And The State of Kerala, Taxes (B) Department, State Goods And Service Tax Department, Thiruvananthapuram [2019] 18 TAXLOK.COM 032 (Kerala)