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Court directed the authorities to allow the petitioner to file the form, either electronically or manually, as the case may be.

Transitional Credit — The grievance of the petitioner is that in spite of specific direction issued by the court to allow the petitioner to submit GST TRAN-2 either electronically or manually, the authorities have not allowed to file electronically or manually the same on the ground that the petitioner has not been able to show that there was genuine difficulty on the part of the petitioner to upload the form. If there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought not to be put to a disadvantageous position. Directions issued to the GST Council to examine the grievance of the petitioner and allow him to file the return either electronically or manually. — Baril Marketing Pvt. Ltd. Vs. The Union of India and 5 Ors., The Commissioner Central Goods and Services Tax, The State of Assam, Commissioner of State Taxes Assam, GST Council, Central Board of Indirect Taxes And Customs [2019] 16 TAXLOK.COM 073 (Gauhati)