Transitional Credit — The claim of the petitioner is that initially, it tried to upload the details of the VAT credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. As the time fixed for filing the GST TRAN-1 electronically expired, the petitioner approached the authorities to submit the application manually but the authorities have not taken any action on the same. Writ Petition is disposed of directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019.
— Maturu Panchakshari Vs. Assistant Commissioner of State Tax, The Chief Commissioner of State Tax, Goods And Services Tax, Union of India, State of Andhra Pradesh [2019] 18 TAXLOK.COM 108 (Andhra Pradesh)