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We allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019.

Transitional Credit — In order to avail transition of credit, Petitioner was required to submit a declaration in Form GST TRAN-1 on the GST Portal within the stipulated period of 90 days. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1 several times and lastly on the recommendation of the GST Council, it was extended up to 31.12.2019. Petitioner tried filing Form TRAN-1 on the common portal on 23.08.2017, however, the TRAN-1 was not processed and error messages were displayed by the system. The petitioner could not avail transition of credit, presumably because of low bandwidth. Writ petition allowed directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 09.12.2019. — Aagman Services Private Limited Vs. Union of India & Ors. [2019] 18 TAXLOK.COM 058 (Delhi)

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