Input Tax Credit — Due to not responding the electronic system of the respondents, the petitioner could not file GST TRAN-2. Respondents are directed to reopen the portal with one month from today and in the even they do not do so, they will entertain the GST TRAN-2 of the petitioner manually and pass orders on it after due verification of the credits of claim. — Krishna Automobiles Vs. Union of India And 4 Others [2019] 12 TAXLOK.COM 019 (Allahabad)