Madras High Court has commanded the commercial tax officials for Goods and service tax network (GSTN) for the migration and the transformation of credit.
The petitioner who has attempted the transition existing credit available under the Value Added Tax (VAT) levy in the GST portal. The petitioner is the manufacturer of the insoles and is the owner of Guru Shoe components and company. He is presently serving as a dealer for the act of Goods and Service Tax, 2017(PGST Act). Before that, he was the dealer of the Puducherry value-added tax act 2007 (PVAT).
Under the Section139 of PGST act grants for the migration of the present taxpayers. According to the procedure which has been sent to the migration, existing dealers who have their valid PAN card will be provided with the provisional user ID and password which generates the network of Goods and Service Tax (GSTN)/R2.
The petitioner has told that he didn’t receive any provisional ID from GST network 
Read out the complete guide of official GST return filing portal i.e. GSTN for Indian taxpayers. We explain all the important part with the brief introduction but then utilizes an ID by using arbitrary units in which consists of no basis and was profoundly defective. As it was unable to use the credit generated with the wrong ID, then the filer applied for the new registration which was permitted by authorities. The petitioners returned filed and claimed credit for the input tax which has earned for later and was unsuccessful.
The respondent’s authorities have been requested by the petitioner named as the nodal officer/joint commissioner of the commercial taxes and the commercial tax officer who issues the username and password for performing the process of migration, upload the returns of GSTR1 and GSTR2 and claiming the form TRAN-1 
Get the easy guide for online filing GST TRAN 1 form in a step by step process. We have also break down the each part of form for easy understanding credit for the old provision ID which has earned from the month of July and August 2017.
Within the period of four weeks, the single bench of Justice Anita Sumanth directs the commercial tax officer for allotting the important positive recommendations for transforming the credit available on the account of the Chairman GSTN.
