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The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the TRAN–1 Form already filed manually by the Petitioner.

Shanti Prime Publication Pvt. Ltd.

Input tax credit— On account of technical glitches, petitioner-a registered dealer is unable to claim transitional credit under DVAT Act and input tax credit which works out to Rs. 65,03,389/-, in Form TRAN–1. Directions issued to the respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the TRAN–1 Form already filed manually by the Petitioner.  — The Tyre Plaza vs. UOI.[2019] 15 TAXLOK.COM 43 (DEL)