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I allow this writ petition by quashing the impugned communications, and directing the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.2019.

Transitional Credit — While the petitioner attempted to upload the necessary details in the web portal of the GSTN, he was not able to do so because of a technical glitch that was encountered in the system. The request made by him before the respondent authorities under the GST Act also did not meet with any success. The writ petition came to be allowed directing the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.2019. — Larsen And Toubro Limited Vs. Union of India, The Commissioner, State Goods And Services Tax Dept, Government of Kerala, The GST Council, Central Board of Indirect Taxes And Customs, The Principal Commissioner, Central Tax And Central Excise, Central Revenue, Goods And Services Tax Network, The Nodal Officer, Goods And Services Tax Network, The Joint Commissioner, Principal Nodal Officer, Central Tax And Central Excise, Superintendent Office of The Central Tax And Central Excise, The Assistant Commissioner, Office of The Principal Commissioner, Central Tax And Central Excise, The Assistant Commissioner (Tech) [2019] 19 TAXLOK.COM 067 (Kerala)