In the instant petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for following reliefs:

“(a) That this Hon’ble Court be pleased to direct the respondents by issuing a writ in the nature of mandamus to process and allow the application for migrating into GST, dated 29-8-2019.

(b) That, in alternate, the respondents be directed that the petitioner can avail the Input Tax Credit from 01-7-2017 to 20-6-2018 and with such direction they may be directed to proceed to give benefit of Input Tax Credit to the petitioner-Company.

(c) Any other relief/direction/order as deemed fit and proper looking to the present facts and circumstances of the case.”

2. However, during course of hearing learned counsel for petitioner confined his prayer only to the effect that the application moved by the petitioner for migration in GST, which is contained in Annexure-P/5, dated 29-8-2018, to the memo of writ petition, be directed to be decided by the respondents in terms of Circular No.2018/Computer (24)/70, dated 03-8-2018, appended as Annexure-R/1 to the return of the respondents.

3. A bare perusal of the Circular dated 03-8-2018 shows that the Commissioner, Commercial Tax, Madhya Pradesh, Indore granted opportunity to the traders to migrate in GST, who were earlier registered with VAT, Entertainment Tax, Service Tax and Central Excise etc.. This opportunity was afforded to the dealers, inasmuch as certain dealers could not migrate by furnishing their full information on the website/portal.

4. It is putforth that the petitioner had applied for migration in GST, vide Annexure-P/5, pursuant to the aforesaid Circular dated 03-8-2018 and hence, sought for a direction to the respondents to decide its application in accordance with law.

5. Per contra, learned counsel for respondents inviting the attention of this Court to para 9 of the return, submitted that for the reasons mentioned therein, request of the petitioner for migration in GST, cannot be acceded to. However, learned counsel for respondent does not dispute that no order has yet been passed on the application moved by the petitioner for migration in GST, dated 29-8-2018 (Annexure-P/5) is concerned.

6. In this view of the matter, we deem it proper to dispose of this writ petition with a direction to the respondents, to consider and decide the application, dated 29-8-2018 (Annexure-P/5) moved by the petitioner in quite promptitude, in  the light of the Circular dated 03-8-2018 (Annexure-R/1) by passing a well reasoned order, within a period of sixty days from the date of receipt of certified copy of this order.

7. It is hereby made clear that this Court has not expressed any opinion on merits of the case.

8. With the aforesaid observation and direction, the writ petition stands disposed of.