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GST: Madras HC directs Tax Officials to grant GSTN for Transition of Credit

GST: Madras HC directs Tax Officials to grant GSTN for Transition of Credit

The Madras High Court directed the Commercial Tax Officials Goods and Service Tax Network(GSTN) for migration or transition of credit. The petitioner, Guru Shoe Components and Company is a manufacturer of Insoles, presently registered as a dealer under the provisions of the Puducherry Goods and Services Taxes Act, 2017 (PGST Act), prior to which it was a dealer under the provisions of the Puducherry Value Added Tax Act, 2007 (PVAT). The petitioner made an attempt to transition/migrate existing credit available under the VAT scheme to the GST portal.

Section 139 of the PGST Act provides for the migration of existing taxpayers. As per the procedure set out for migration, existing dealers who held a valid PAN were provided with a provisional user ID and password, generated by the Goods and Service Tax Network (GSTN)/R2

 

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