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The writ petition is disposed of with a direction to the respondents to consider the case of the petitioner- Company for amendment of TRAN-1 form.

Transitional Credit — In view of introduction of new GST Act, the petitioner Company could not amend TRAN-1 form as per the amended provisions of the GST Act. The writ petition disposed of with a direction to the respondents to consider the case of the petitioner- Company for amendment of TRAN-1 form and pass appropriate orders. — Macleods Pharmaceuticals Ltd. Vs. Union of India & Others [2019] 18 TAXLOK.COM 072 (HP)