Transitional Credit — Despite of making several efforts, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer to loss of the credit. Respondents are directed to reopen the portal and in the even they do not do so, they will entertain the GST Tran-1 of the petitioner manually. — U.P. Paints Vs. Union of India and 6 Others [2019] 11 TAXLOK.COM 040 (Allahabad)