Migration into GST  —––- The petitioner prayed for directions to the respondents to allow the application for migrating into GST, dated 29-8-2019. The petitioner had applied for migration in GST, pursuant to the Circular dated 03-8-2018. The counsel for respondents submitted that the request of the petitioner for migration in GST, cannot be acceded to. However, counsel did not dispute that no order has yet been passed on the application moved by the petitioner for migration in GST, dated 29-8-2018.

Held that:-The Hon’ble High Court directed the respondents, to consider and decide the application, dated 29-8-2018 of the petitioner, in  the light of the Circular dated 03-8-2018 by passing a well reasoned order, within a period of sixty days.