High court of Kerala gave an important judgment dated 14^th November, 2019 related to migrate provisional GSTIN to regular GSTIN.

In the case, the assesse was allotted a provisional Goods and Service Tax Identification Number (GSTIN) at the time of the introduction of the GST regime. He did not choose to migrate provisional GSTIN to regular GSTIN within the time granted and took a fresh registration under in month of March, 2019. The assesse filed a writ petition seeking directions to GST Authorities to consider representation filed by him for accepting a migration to GST registration with the effect from July, 2017, so that he can claim ITC and pay taxes for the accumulated stock.

The High Court observed that the request of the petitioner cannot be entertained since the petitioner did not avail of the many opportunities granted by the department for migrating to the GST registration. This inaction on the part of the petitioner cannot be condoned. Therefore, prayer sought for in the writ petition cannot be granted and thereby writ petition is dismissed.