O R D E R

The petitioner 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 (PVATAct).

2. With the enactment of the PGST Act with effect from 01.07.2017, the petitioner had 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 migration of existing tax payers. 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.

3. The user ID and password constitute mandatory requirements for enrolling under the GST Scheme and are required to login into the GST portal. Upon completion of the registration process using the user (provisional) ID, the same becomes the GSTN for the purposes of GST.

4. The petitioner states that since no provisional ID was received from GSTN, it proceeded to utilise an ID using random units that, admittedly, has no basis and was defective. Using this ID,