Transitional Credit — The grievance of the petitioner is that while he attempted to upload the necessary details in the web portal of the GSTN, he was not able to do so because of a technical glitch that was encountered in the system. The request made by him before the respondent authorities under the GST Act also did not meet with any success, and the stand of the respondents was that since the petitioners had not complied with the procedural requirements before the cut-off date prescribed, they could not carry forward the credit, that had accrued to them under the erstwhile regime, into the GST regime. Writ petition allowed directing the respondents to permit the petitioner to file their TRAN-1 Forms either electronically or manually on or before 31.12.2019. — Kalpaka Distributors Pvt. Ltd. Vs. Union of India, Goods And Service Tax Network (GSTN) , Goods And Service Tax Council, The Commissioner of State Tax, The Deputy Commissioner of State Goods And Services Tax, The Nodal Officer For State GST [2019] 19 TAXLOK.COM 068 (Kerala)