Transitional Credit — The case of the petitioner is that he had filed the TRAN-1s Return within time, but the same could not be processed and accepted due to technical error and due to the delay by respondents in resolving the technical issue. Thus, the petitioner sought directions to the respondents to credit the 'Input Tax Credit', being the transitional credit, prescribed under Section 140 of CGST Act, 2017, in the account of the petitioner under GST and to accept the TRAN-1s Return manually. The writ petition allowed in the same terms as “CWP-30949-2018 titled as Adfert Technologies Pvt. Ltd. vs. Union of India and others”, decided on 04.11.2019 directing the respondents to permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.12.2019. — Silicon Constructions Pvt. Ltd., Girdhari Lal Aggarwal Contractors Pvt. Ltd. Vs. Union of India And Others [2019] 18 TAXLOK.COM 107 (P&H)