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It is appropriate to allow these Writ petitions by quashing the impugned communications and directing the respondents to either open the online portal so as to enable the petitioners to file the Form TRAN-1 electronically or to accept the same manually on or before 31.12.2019.

Transitional Credit — The petitioner assesee cannot be deprived of the substantive benefit under the GST Act merely on account of a technical procedure insisted upon by the respondents. This is more so when they had valid reason to assume that the facility to upload the necessary TRAN-1 Form was available till 31.12.2017. Writ petition allowed directing the respondents to either open the online portal so as to enable the petitioners to file the Form TRAN-1 electronically or to accept the same manually on or before 31.12.2019. — A.F. Babu And Naga Distributors Vs. Union of India Through Its Secretary (Revenue) Ministry of Finance, Department of Revenue [2019] 19 TAXLOK.COM 112 (Kerala)

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