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A direction is issued to the Respondents to permit the Petitioner to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually on or before 15th October, 2019.

Transitional Credit — The Petitioner is a dealer/distributor of Maruti Suzuki India Limited and is engaged in the business of trading and servicing of motor vehicles and parts and accessories of said motor vehicles. Since it is admitted that the Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties, the Petitioner should be afforded one more opportunity to do so. Directions issued accordingly. — Krish Automotors Private Limited Vs. Union of India & Ors. [2019] 16 TAXLOK.COM 022 (Delhi)