Transitional Credit — The petitioner submitted that the Form GST TRAN1 was filed by the petitioner within the stipulated time and even that position is not disputed by the respondents. Once it is established that the petitioner had tried to file the Form GST TRAN1, the respondents are not justified in denying the petitioner the benefit of transitional input credit merely on the ground that the error was not a defined one. The respondent submitted that the representation made by the petitioner is still pending consideration. Issue Rule, returnable. The decision, if any, taken by the respondent on the representation same shall be placed on the record. — Power Palazzo Pvt Ltd. Vs. Union of India Through Commissioner of Central Goods and Services Tax [2019] 17 TAXLOK.COM 032 (Gujarat)