Sec. 139 of the Central Goods & Service Tax Act, 2017 — Migration of Existing tax payers — The grievance of the petitioner is that till date though the provisional ID has been issued but the petitioner has not been issued a password corresponding to the provisional ID which has been allotted to the petitioner. According to the petitioner the return for the month of July 2017 was required to be filed but before the date of filing the return the petitioner has moved an application dated 25.8.2017 on the GST Portal, through its counsel and the petitioner's counsel wrote to the GSTN help desk requiring them to provide a Password for its provisional ID so that the petitioner to complete the migration process, pay its taxes and accordingly file GST return for the month of July 2017. The request of the petitioner appears to have been processed and therefore, an automatic email was received by the petitioner in which it has been stated that the request of the petitioner had been received and assigned a request ID of SR 1133968. It is further stated in the reply that the issue reported upon by the petitioner was being worked on and update would be provided to the petitioner shortly. According to the petitioner that even after the aforesaid assurance till date the petitioner has not received any further email of its complaint registered with the request ID SR 1133968. According to the petitioner the petitioner company has not being given password corresponding to the new provisional ID issued to the petitioner by the Department. Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration so as provided under Section 139 of GST Act read with Rule 24(1) of the CGST Rules, 2017. Allahabad High Court while allowing the writ petition held that:—In the view of the aforesaid facts, we hereby direct the concerned respondent authority to immediately issue a password to the petitioner company for completing migration process on the GST Portal for upload its returns and to deposit the due tax. It is further directed that the concerned respondent authority will allow the petitioner to complete migration to GST upon the receipt of such password as such issued to the petitioner company, in accordance with law.[2017] 49 TUD 185 (ALL)