Transitional Credit — An assessee can be permitted to furnish offline GST TRAN-1 form subject to fulfilling all the three conditions, i.e. (i) the assessee failed to upload his GST TRAN-1 form on account of technical glitches on the common portal; and (ii) such attempt was made during the currency of transitional period;(iii) the GST Council has made a recommendation for such extension, being satisfied about such failure. Since all the three requirements are met/satisfied, the petitioner’s offline GST TRAN-1 form shall be accepted, of course, if it is filed by 31.12.2019 or extended period (if any). — Jodhpur Truck Pvt. Ltd. Vs. Union of India, Chairman, Gstin, GST, Council, The Commissioner, Central Goods And Service Tax Commissionrate, Jodhpur [2019] 18 TAXLOK.COM 024 (Rajasthan)