Transitional Credit — The petitioner sought directions to the Respondent to extend the time for filling GST TRAN-1 for the further period of two weeks or accept the GST TRAN manually. Writ petition allowed directing the respondents to reopen the portal within a period of two weeks and in case the petitioner fills in the form in question, the respondents shall also entertain the application of the petitioner manually and it was further observed that the respondents shall also ensure that the petitioner is allowed to pay the tax. — HK Auto World Private Limited. Vs. Union of India & Others [2019] 19 TAXLOK.COM 062 (J & K)