Transitional Credit — Since the case of the petitioner is squarely covered by a decision rendered in S.B. Civil Writ Petition No.15221/2019, therefore, same is decided with the directions to the respondents to permit the petitioner to submit online GST TRAN-1 form, subject to furnishing a proof that he had tried to upload GST TRAN-1 form prior to 27.12.2017 and such attempt failed due to technical fault/glitch on the common portal. — Desire Lifestyle Vs. Union of India & Others [2019] 19 TAXLOK.COM 065 (Rajasthan)