Transitional Credit — The petitioner in the writ petitioner sought directions to open the GST portal or to accept the manual filing of Rectification in amendment in Tran-1 to enable the Petitioner to carry forward the left out cenvat credit under column 7A of GST TRAN-1 form, which the Petitioner left out due to clerical mistake and could not rectify due to not having any provision of amendment in Tran 1 on the portal. Petition disposed of directing the Respondents “to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-1 Form electronically or accept the manually filed TRAN-1 Form with the correction. — Godrej & Boyce Mfg. Co. Ltd. Through Its Branch Commercial Manager Vs. Union of India & Ors. [2019] 17 TAXLOK.COM 058 (Delhi)