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Now both the counsel agree that GSTN is active and that the petitioner was granted a new registration number.

Shanti Prime Publication Pvt. Ltd.

Migration to GST — The Petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. No GSTN is active and the petitioner was granted a new registration number. Accordingly, writ petition does not survive. — P.K Construction Company Vs. The Commissioner Kerala State GST Department, The Deputy Commissioner, The State Tax Officer (Works Contract) And The Goods And Services Tax Network Pvt. Ltd. [2019] 8 TAXLOK.COM 044 (Ker)

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