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Direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019.

Transitional Credit — In order to avail transition of credit, petitioner was required to submit a declaration in Form TRAN-1 on the GST Portal within the stipulated period of 90 days. Since a large number of taxpayers could not complete the process within the aforesaid period on account of technical glitches and difficulties faced by them, government extended the time period for filing TRAN-1. Pursuant to the aforesaid extension, petitioner filed Form TRAN-1 on the common portal before the deadline. However, it was unable to log in to the common portal and avail transition of credit, presumably because of low bandwidth. Petition disposed of directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019. — Arora & Co. Vs. Union of India & Ors. [2019] 18 TAXLOK.COM 010 (Delhi)

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