Debangsu Basak, J. - (1.) The petitioner seeks consideration of an application for extension of time to obtain the final registration under the provisions of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017.
(2.) Learned Advocate appearing for the petitioner submits that, although the petitioner enjoys provisional registration, the final registration could not have done as the office of the petitioner is located at a very remote area. Such area had faced various political problems over a considerable period of time, preventing the petitioner from taking appropriate steps with regard to obtaining of final registration.
(3.) The State and the Central authorities are represented.;