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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.

Shanti Prime Publication Pvt. Ltd.

Transitional Credit — The petitioner filed writ petition for extending the time period for filing of GST TRAN-1 as his application was not entertained on the last date i.e. 27.12.2017. Respondents were directed to reopen the portal within two weeks. — Elite Energy Automotives Pvt. Ltd. Vs. Union of India And 4 Others [2019] 15 TAXLOK.COM 004 (Allahabad)

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