Input Tax Credit — The respondents rejected the credit clamed in the TRAN-2 forms filed by the Petitioner only on the ground that the requisite details were not filed in the TRAN-1. Directions issued to the respondents to either reopen the portal of the Petitioner to enable it to re-file the TRAN-1 form electronically on or before 31st August, 2019 and If that is not possible then the Petitioner should be permitted to file by TRAN-1 form manually by the same date. — Arvind Beauty Brands Retail Pvt. Ltd. Vs. Union of India & Ors. [2019] 15 TAXLOK.COM 012 (Delhi)