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The Court therefore, directs that the Respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the manually typed TRAN-1 Form on or before 31st August, 2019.

Shanti Prime Publication Pvt. Ltd.

Transitional Credit — On account of technical glitches, a registered dealer is unable to claim CENVAT Credit which works out to Rs.36,28,099/- in Form TRAN–1. The respondents to either open the Portal to enable the Petitioner to again file the TRAN-1 Form electronically, failing which they will accept the manually typed TRAN-1 Form on or before 31st August, 2019 and thereafter claim of the petitioner be processed in accordance with law. — Uninav Developers Pvt. Ltd. Vs. Union of India & Ors. [2019] 14 TAXLOK.COM 046 (Delhi)

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