Transitional Credit — The petition sought direction to file Form GST TRAN-1 for availing Input Tax Credit (ITC) and consequently, give Input Tax Credit saying that it attempted to file Form GST TRAN - 1, on the GST common portal for availing ITC in the Electronic Credit Ledger. However, an error was prompted stating that the registered service tax number was invalid. 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. Petition disposed of directing the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction. — Aadinath Industries & Anr. Vs. Union of India & Ors. [2019] 16 TAXLOK.COM 065 (Delhi)