Transitional Credit — Petitioner is disabled from availing the Cenvat Credit/Input Tax Credit due to the prevalent glitches in the GST system and in particular with the filing of the TRAN-1 form online. Respondents to either open the portal so as to enable the Petitioner to file the TRAN-1 electronically or to accept a manually filed TRAN-1 and thereafter be processed in accordance with law. — Vass Impex Vs. Union of India & Ors. [2019] 14 TAXLOK.COM 047 (Delhi)