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    <title>2024 (3) TMI 1214 - DELHI HIGH COURT</title>
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    <description>Credit lying in a system-generated non-migrated GST registration created by technical or administrative error may be transferred to the taxpayer&#039;s valid migrated GST registration, so that the available credit remains usable in the correct account. Where the portal appears to have generated inactive or non-migrated GST numbers automatically, the authorities may also be directed to identify such entries and take corrective steps to rectify the system and report compliance. The operative focus is on preserving taxpayer credit and addressing portal-generated registration errors through administrative correction.</description>
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