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In view of the above, the respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST Tran-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner.

Transitional Credit — Despite making several efforts, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. The respondents are directed to reopen the portal within two weeks. — Shivalik Distribution Pvt Ltd. Vs. Union of India And 5 Others [2019] 16 TAXLOK.COM 009 (Allahabad)

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