Transitional Credit — The petitioner made an attempt for online submission of Form GST TRAN-1; but, the petitioner could not file the TRAN-1 due to technical glitches. 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 31.01.2020. — Srinivasa Fertilisers And G.G. Vs. Commissioner of Central Tax, The Chief Commissioner of State Tax, Goods And Services Tax Network GSTN, Goods And Service Tax Council, Union of India, State of Andhra Pradesh [2019] 19 TAXLOK.COM 102 (Andhra Pradesh)