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A suitable decision shall be taken to permit the petitioner to file/revise the TRAN-2 either electronically or manually.

Transitional Credit — The main grievance of the petitioner is that GST TRAN-2 Form could not be uploaded by the petitioner under the common portal since there was some defects in uploading the TRAN-1, more particularly, Part-7B of Table 7(a) of TRAN-1 was left blank. Writ petition disposed of directing the petitioner to approach the Nodal Officer, who shall consider the case of the petitioner in the light of the direction issued Writ Petition No.19076/2019 as well as in Writ Petition No.33290/2019, wherein the period is extended by 31.12.2019 to furnish TRAN-1. A suitable decision shall be taken to permit the petitioner to file/revise the TRAN-2 either electronically or manually.  — Cropcare Supplies Vs. Union of India Ministry of Finance Department of Revenue Through Its Secretary (Revenue) , Goods And Service Tax Network And Others [2019] 19 TAXLOK.COM 092 (Karnataka)