Transitional Credit — The petitioner sought grant of input tax credit in terms of section 140 of CGST Act, 2017 read with rule 117 of the CGST Rules. The action of the respondents in denying transitional credit which even according to the respondents, the petitioner is otherwise entitled by way of transitional credit, cannot be sustained. Thus, the petition came to be allowed directing the to either open the online portal so as to enable the petitioner to again file the rectified FORM GST TRAN-1 electronically or accept the manually filed FORM GST TRAN-1 with corrections on or before 30th November, 2019. — Jakap Metind Pvt Ltd. Vs. Union of India Through The Secretary and 6 Other (S) [2019] 17 TAXLOK.COM 097 (Gujarat)