Transitional Credit — The respondents remained failed to allow the rectification of error on GST portal despite multiple representations. Respondents appointed Nodal Officer to look in such matter. Thus Court directed the respondent to place the matter of the petitioner before the Nodal Officer, enabling him to take appropriate action for revising TRAN-1. Parshwa Builders Vs. Union of India & Ors. [2019] 11 TAXLOK.COM 056 (MP)