Filing of Return — The petitioners had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST but, due to technical glitches in the portal, they could not complete the filing process within the statutory due date i.e. before 27.12.2017. They had tried the grievance redressal portal, but, all the efforts have ended in vain. In the meantime, the petitioner has filed the TRAN 1 form, manually, on 31.01.2018. However, the same was returned with a direction to contact the Help Desk, with a remark that the returns can only be filed online. In the meantime, the Government of India, in order to address the technical issues and the grievances, issued a circular in Circular No. 39/13/2018-GST, dated 02.03.2018, to facilitate, among other things, TRAN 1 submission. Writ petition disposed of, with a direction to the respondents either to open the portal, so as to enable the petitioners to file the TRAN 1 electronically for claiming the transitional credit or accept the manually filed TRAN 1, dated 31.01.2018, or allow the input credits, after processing the same. — Tara Exports Vs. Union of India [2018] 4 TAXLOK.COM 102 (Mad)