https://www.taxtmi.com/caselaws?id=396878 GST migration and transitional credit access may be directed where a valid entitlement exists but portal filing is blocked by an administrative or technical error, including use of an incorrect provisional user ID. The authority is required to issue the necessary positive recommendation so that portal access is enabled and the migration process can be completed. A separate request to permit deposit of tax, penalty and interest was premature because no assessment order had yet been made, and such relief could be raised, if necessary, at the assessment stage. en-us Wed, 03 Jun 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396878 GST migration and transitional credit access may be directed where a valid entitlement exists but portal filing is blocked by an administrative or technical error, including use of an incorrect provisional user ID. The authority is required to issue the necessary positive recommendation so that portal access is enabled and the migration process can be completed. A separate request to permit deposit of tax, penalty and interest was premature because no assessment order had yet been made, and such relief could be raised, if necessary, at the assessment stage. Case-Laws GST Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396878