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We allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 31.12.2019.

Transitional Credit — The petitioner sought direction the Respondent Authorities to either reopen the GST portal for one time revision of Form TRAN -1 or to accept the Revised TRAN -1 to be filed manually. The nature of reliefs sought in petition and the facts disclosed is fully covered by the decision delivered in M/s Blue Bird Pure Pvt. Ltd, decided on 22.07.2019, directing the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. Thus, the petition allowed directing the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 31.12.2019. — SRC Aviation (P) Ltd. Vs. Union of India & Ors. [2019] 19 TAXLOK.COM 045 (Delhi)