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The appropriate authority is directed to issue the necessary positive recommendations for migration/transition of credit available in the account of petitioner

Transitional Credit — Section 139 and 140 of the CGST Act, 2017 — The Petitioner, is a manufacturer of Insoles, submitted that Section 139 of the Act provides for migration of existing tax payers. As per the procedure, existing dealers who held a valid PAN were provided with a provisional user ID and password, generated by the GSTN. The petitioner submitted that since no provisional ID was received from GSTN, it proceeded to utilise an ID using random units that, has no basis and was defective. Using this ID, business was conducted during the period 01.07.2017 to 21.08.2017 and credit was also earned. Since, it was unable to utilise the credit generated on the basis of incorrect ID, the petitioner thereafter applied for a new registration that was granted on 22.08.2017. The petitioner sought a mandamus directing the respondent to issue a user name and password to complete the migration process, upload returns in GSTR-1 and GSTR-3 and claim TRAN-1 credit under the old provisional ID earned from the months of July and August, 2017.
Held that:- The Hon’ble High Court directed the appropriate authority to issue the necessary positive recommendations for migration/transition of credit available within a period of four (4) weeks.—Guru Shoe Components And Company Vs. Goods And Services Tax Council (GST Council), The Chairman, The Commisisoner of Commercial Taxes, The Nodal Officer/Joint Commissioner of Commercial Taxes, The Commercial Tax Officer [2020] 25 TAXLOK.COM 097 (Madras)