Rectification in TRAN-1—In the instant case, petitioner prayed before the court to issue necessary writs or direction directing the respondents to allow rectification of GST – Tran1, to enable credit of carry forward of Credit on eligible duties of goods and services in transit in electronic credit ledger in terms of Section 140(5) of the Central Goods and Services Tax Act, 2017, either by opening of GSTN portal or to allow it to be filed manually.[JAY CHEMICAL INDUSTRIES LIMITED] [GUJARAT HIGH COURT][2018] 5 TAXLOK.COM 32 (Guj)