The petitioner, an assessee under the KVAT Act, faced problems in migrating from one tax regime to another. In that context, it has filed this Writ Petition seeking the following reliefs:
“i) To direct the respondents to allow the petitioner to submit FORM GST REG-26 Part B by opening the official web portal and complete the migration process of the registration of the petitioner firm by the issue of a writ of mandamus or such other writ, order or direction.
ii) To direct the respondents to revive the provisional registration certificate issued to the petitioner firm earlier, in order to facilitate the petitioner firm to conduct his business till completion of migration process by the issue of a writ of mandamus or such other writ, order or direction.”
2. Now both the counsel agree that GSTN is active and that the petitioner was granted a new registration number.
3. At any rate, the petitioner’s counsel submits that for the previous period, after the commencement of GST, the returns have to be validated.
4. In response, the learned Standing Counsel for the 4th respondent informs the Court that the authorities will look into the petitioner’s claim for validation.
I, accordingly, close the Writ Petition as it does not survive for further consideration.