Transitional Credit — After the period for submitting TRAN–1 was extended, the petitioners tried to log in form TRAN–1 , but the petitioners could not upload TRAN–1 due to technical glitch on the online portal. Whenever petitioner No.2 tried to upload form TRAN–1, a message was received from the portal of the respondents that the filing of declaration in form TRAN–1 is not available as the due date was over. Petition disposed of directing the respondents to permit the petitioners to upload the declaration in form TRAN–1. — Krishna Oleo Chemical India Limited Vs. Union of India [2020] 21 TAXLOK.COM 071 (Gujarat)