HC: Directs GST Authority, GSTN to allow Petitioner to complete migration process and file returns for July, August 2017

Madras HC allows Petitioner to complete migration process on GST portal for months of July and August 2017; Petitioner pleaded that (i) it was unable to utilise the credit generated on the basis of incorrect ID, and thereafter applied for a new registration that was granted on August 22, 2017, (ii) returns were filed wherein the petitioner sought to claim credit of input tax earned for earlier period, unsuccessfully; Notes Revenue’s submission that (i) what appear...