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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 GST Council, it was extended up to 27.12.2017. The petitioner repeatedly tried to file Form TRAN-1; however, it could not furnish the details on account of failure of system to accept the information on the common portal. 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. — Asian Polymers Vs. Union of India & Ors. [2019] 18 TAXLOK.COM 060 (Delhi)

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