Extension of time to obtain the final registration—The Central Goods and Service Tax Act, 2017 and West Bengal Goods and Service Tax Act, 2017 are new in their operation. In the facts of the present case, it appears that, the petitioner has suffered under circumstances beyond its control, preventing the petitioner to take appropriate steps under the two Acts of 2017.
Held that—It would be appropriate to request the first respondent so far as the State authorities are concerned and 4th respondent so far as the central authorities are concerned to consider and decide the request of the petitioner for grant of permanent registration, in accordance with law. The State and the Central Government will consider the grant of final registration under their respective jurisdiction. — MGI Infra Private Limited. vs. Asst. Comm. SGST & Ors. [2018] 2 TAXLOK.COM 173 (Calcutta)