Transitional Credit — Writ petitions are filed challenging the proceedings, which in effect is against not considering the request of the petitioner to avail the input tax credit on the reason that the time for filing TRAN-1 has lapsed. Now the said issue has been forwarded to GSTN through the Principal Nodal Officer for necessary further action. The petitions disposed of directing the Principal Nodal Officer to take appropriate action without loss of further time so as to get the issues resolved by GSTN at the earliest possible time. — Precision Rubber Industries Pvt. Ltd. Vs. The Goods And Service Tax Council (GST Council) , The Commissioner of GST & Central Excise [2019] 17 TAXLOK.COM 018 (Madras)