Transitional Credit — The petitioner assesee cannot be deprived of the substantive benefit under the GST Act merely on account of a technical procedure insisted upon by the respondents. This is more so when they had valid reason to assume that the facility to upload the necessary TRAN-1 Form was available till 31.12.2017. Writ petition allowed directing the respondents to either open the online portal so as to enable the petitioners to file the Form TRAN-1 electronically or to accept the same manually on or before 31.12.2019. — A.F. Babu And Naga Distributors Vs. Union of India Through Its Secretary (Revenue) Ministry of Finance, Department of Revenue [2019] 19 TAXLOK.COM 112 (Kerala)