Registration—Provisional registration—In the instant case, petitioner applied in July 2017 for migration to GST and for a permanent registration number, it was denied. In the meanwhile, the provisional registration expired because she could not complete the migration process by 31.03.2018.

Held that—The writ petition is disposed off holding that the 9th respondent will consider the petitioner's application and take further steps accordingly, in one month.[KHAMARUNNISA. A.A. VERSUS STATE OF KERALA REPRESENTED BY SECRETARY, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM, THE COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX OFFICER, UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, NEW DELHI, INFOSYS LIMITED, THIRUVANANTHAPURAM AND GOODS AND SERVICES TAX NETWORK, NEW DELHI] [2018] 5 TAXLOK.COM 012 (Ker)