Migration to GST — The petitioner is a club which was holding a service tax registration during the pre-GST period. Subsequent to the implementation of GST with effect from 01.07.2017, the petitioner had sought for permission to migrate to the GST regime as provided under Section 25 of the CGST Act. The petitioner was also allotted a provisional GSTIN. Thereafter, since it was not able to complete the registration process during the time granted by the department, the provisional GSTIN that was allotted to them was cancelled. On account of that, the petitioner was not able to file the GST returns from July 2017 onwards. Writ petition was allowed directing the respondents to treat the GSTIN granted to the petitioner in July 2018, as covering the period from July 2017 onwards, by making appropriate adjustments in the system.  — Banerji Memorial Club Vs. The Deputy Commissioner (Tech), The Joint Commissioner (Tech), Union of India, Goods And Services Tax Network [2019] 18 TAXLOK.COM 085 (Kerala)