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We allow the present petition and 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 31.12.2019.

Transitional Credit — The credit standing in favour of an assessee is “property” and the assessee could not be deprived of the said property save by authority of law in terms of Article 300(A) of the Constitution of India. Directions issued to 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 31.12.2019. — A.B. Pal Electricals Pvt. Ltd. Vs. Union of India & Ors. [2019] 19 TAXLOK.COM 049 (Delhi)