Transitional Credit — The respondents are directed to reopen the portal within one month and in the even they do not do so, they will entertain the GST TRAN-2 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Globe Agencies Vs. Union of India And 5 Others [2019] 12 TAXLOK.COM 006 (Allahabad)