Transitional Credit — Writ petition is filed for seeking directions to the respondents to open the GSTN portal and enable petitioner to file the TRAN-1 and transfer the credit to GST or alternatively, in the event that the respondents are not able to pen the GSTN portal, the respondents accept the GST TRAN-1 manually and allow the credit and permit the petitioner to utilize the said credit for payment of GST tax and pass such further orders in the interests of justice. Writ Petition 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. — Garuda Packaging Pvt Ltd. Vs. The Assistant Commissioner State Tax [2019] 15 TAXLOK.COM 116 (Andhra Pradesh)