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Writ petitions are disposed of, with a direction to the respondents to open the portal, so as to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits, after processing the same, if it is otherwise eligible in law.

Shanti Prime Publication Pvt. Ltd. Filing of Return — Due to technical glitches in the portal, the petitioners could not complete the filing process within the statutory due date and they tried the Help Desk / Seva Kendra, Grievance Redressal Portal as well as the jurisdictional officers, but, all the efforts made by the petitioners ended in vain. The petitioners made genuine attempts to file their returns, which satisfies the ingredient of the circular in Circular No. 39/13/2018-GST also. The writ petition disposed of directing the respondents to open the portal, so as to enable the petitioners to file their TRAN-1 electronically for claiming the transitional credit and allow the input credits, after processing the same, if it is otherwise eligible in law. — Anbu Motors, M/S. Anbu Automobile Vs. The Principal Chief Commissioner [2018] 6 TAXLOK.COM 072 (Madras)
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