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The respondent should either permit the petitioner to file a rectified TRAN-1 on accept it manually.

Transitional Credit — Regarding the technical difficulty in permitting assessees to transfer accumulated credit to the GST regime, the Department should either open the online portal so as to enable the assessee to file rectified TRAN -1 Form electronically or accept manually filed TRAN-1 Form with correction before a specified date so as to render justice to the assessees. — The South Indian Bank Limited Vs. Union of India Represented by Its Revenue Secretary, Department of Revenue, Ministry of Finance, New Delhi, The Central Board of Indirect Taxes and Customs, New Delhi, The Goods And Service Tax Council, New Delhi, State of Kerala, Represented by Its Secretary to Government, Ministry Of Finance, Thiruvananthapuram, The Principal Nodal Officer, Joint Commissioner (Tech) , Kochi, Jurisdictional Officer, Office of The Assistant Commissioner of Central Tax and Central Excise, Thrissur and Addl R7, Chief Executive Officer, Goods and Service Tax Network, New Delhi [2019] 18 TAXLOK.COM 045 (Kerala)